英语翻译试论我国小企业财务会计问题摘 要小企业在我国经济社会发展和国家财政收入中占据着越来越重要的地位,但小企业会计工作

英语翻译
试论我国小企业财务会计问题
摘 要
小企业在我国经济社会发展和国家财政收入中占据着越来越重要的地位,但小企业会计工作水平与其经济地位极不相称,尤其是会计基础工作,不能满足企业内部管理的要求,甚至影响了其进一步提升和发展.
小企业体制灵活,有创新能力,工作效率高,由于资金原因通常产出规模小,业务单一,竞争力较弱,同时由于资金、业务面等原因使得它的组织制度、管理水平还有待提高.
本文针对小企业的会计规范化问题给予了探讨,目前小企业会计规范化问题主要是核算主题界限不清、基础工作做得不好、制度以及人员等方面的问题.本文针对这些问题提出了一些解决办法,从遵守国家规定的会计制度、建立合理的会计内部控制制度、提高会计人员素质和加强外部监督力度这四个方面来谈.
文章通过具体案例,强调加强小企业会计内部控制制度的必要性,并结合所学知识提出合理化建议,希望能够对我国小企业在规范财务会计核算和提高财务会计信息质量方面起到积极的作用.
关键词：小企业,会计,核算,规范

On the issue of small business financial accounting
Abstract
Small enterprises in China's economic and social development and fiscal revenue in the country to occupy an increasingly important status,but the level of small business accounting and its economic status did not match,especially in basic accounting job,can not meet the requirements of the internal management of enterprises and even affect the its further improvement and development.
Flexible system of small enterprises,there is ability to innovate,efficient output because of financial reasons usually small scale,single business,are less competitive and at the same time because of financial,business and other reasons make it face the organizational system and management level have to be improved.
In this paper,standardization of small business accounting issues discussed,the current small business accounting accounting standardization problem is unclear topic boundaries,basic job is not done well,such as systems and personnel issues.In response to these questions this article raised a number of solutions,from the country comply with the provisions of the accounting system,establish a rational system of accounting internal controls,improve the quality of accounting personnel and the strengthening of the external supervision to talk about these four aspects.
Specific cases through the article,emphasizing the strengthening of small business accounting system,the need for internal controls,combined with knowledge of the proposed rationalization of the proposed study,I hope to be able to regulate China's small enterprises in financial accounting and improve the quality of financial accounting information to play an active role.
Key words:small business,accounting,accounting norms