| 中小企业会计规范化问题探讨 |
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| 引用本文： | 牟远健,丁玲玲,王静. 中小企业会计规范化问题探讨[J]. 学术交流, 2004, 0(7): 49-51 |
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| 作者姓名： | 牟远健 丁玲玲 王静 |
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| 作者单位： | 1. 黑龙江省畜产公司,黑龙江,哈尔滨,150001
2. 黑龙江省林业科学院,黑龙江,哈尔滨,150001 |
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| 摘 要： | 中小企业会计核算存在会计核算主体界限不清,企业产权与个人财产界限不清;所有者自身素质及逃避纳税心理,制约会计核算规范化;会计机构设置不符合相关规定;会计核算违规操作等问题,对此,必须采取相关措施,使会计核算规范化。
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| 关 键 词： | 中小企业 会计规范化 会计核算 |
| 文章编号： | 1000-8284(2004)07-0049-03 |
| 修稿时间： | 2004-04-18 |
Probing into the Accounting Standardization of Small and Middle-sized Enterprises |
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| MU Yuan-jian,DING Ling-ling,WANG Jing. Probing into the Accounting Standardization of Small and Middle-sized Enterprises[J]. Academic Exchange, 2004, 0(7): 49-51 |
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| Authors: | MU Yuan-jian DING Ling-ling WANG Jing |
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| Affiliation: | MU Yuan-jian~1,DING Ling-ling~2,WANG Jing~1 |
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| Abstract: | In accounting operation of small and medium-sized enterprises, there are many problems such as less clear partition toward main bodies of bookkeeping operation, blur limits between enterprise's property and personal property, slow process of operation standardization restrained by owner's quality and his tax-evasion motive, mismatched accounting institutions with relative provisions and disobedient operation process against regulations, etc. In view of such problems we must adopt related measures to make accounting operation standard. |
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| Keywords: | small and medium-sized enterprise accounting standardization accounting operation |
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