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本文主要分析了中小企业的会计结构和现状，但是目前来说，中小企业负责人普遍对会计的功能和作用认识不足。由于灵活性，创新、高效、小规模、宽泛面、单一型业务、缺乏管制等问题，管理制度的缺失导致财务管理人员十分有限，逃税漏税的愿望比大型企业要强很多，这显然都是中小企业普遍存在的会计问题。包括会计核算主体界限不清、会计基本工作不足、成本开支巨大、集资库难度高、投资能力较低、且缺欠科学性、管理模式僵化，管理观念陈旧，管理工作存在问题等内容。本文致力于根据这些问题来开发出解决对策，加强政府执法效率和建设效率，促进中小企业全面发展，并且依据此，改善贷款方式、普及会计知识，尤其要加强企业负责人对会计知识的学习、制定完善的内控制度、规范使用范围，这对于中小企业都是十分有帮助的，最后举例说明中小企业会计问题。
this article is mainly about the current situation of small and medium-sized enterprise .Accounting is characterized by small and medium-sized enterprises, head of the general lack of understanding of the functions of the accounting in and with flexible and innovative ability, high efficiency, small enterprise scale, business scope wide, business single, lack of management system, financial management, personnel being very limited, the desire of the tax evasion characteristics such as better than large enterprises as well as the research analyzes the problems of small and medium-sized enterprise accounting, including accounting subject line is not clear, accounting foundation work is weak, evidence of the economic business of the original on the basis of pay cost is larger, financing difficulties, investment ability is weak, and lacking scientific, rigid management mode, management idea obsolete, the management problems, etc. And find out the solution countermeasure, according to these problems are mainly the government to strengthen the construction of relevant laws and regulations and enforcement, promote the comprehensive development of small and medium-sized enterprises, improving the loan, popularize knowledge of accounting, especially must strengthen the study of accounting knowledge, head of enterprise, establish the perfect internal control system, strict rules the use of the accounting subjects, with conditions of small and medium-sized enterprises, accounting department should be strictly clear division of labor and other solutions. Finally, an example is given to small and medium-sized enterprise accounting problems.
Small and medium-sized enterprises is an important part of national economy, the economic development and social stability plays an important role in promoting, since the 1970 s, due to the rapid development of new technology revolution, small and medium-sized enterprise the meteoric rise of the corporate structure appeared specialization, diversification and the trend of miniaturization, but because of its small production scale, capital and technology constitutes a low, affected by the traditional system and external macroeconomic factors such as large, makes the small and medium-sized enterprises in the aspect of financial accounting and its own development and market economy are not exist.
Since China's reform and opening up, China's rapid economic development, small and medium-sized enterprises has become an integral part of social and economic life. It in promoting competition in the market, increasing employment opportunities and convenient life of the masses, promote the technology innovation, to promote the development of national economy and plays an important role in maintain social stability, etc. According to statistics, there are small and medium-sized enterprises in China has more than 800, more than 99% of the total number of enterprises in our country, its total industrial output value and realize the profit tax and export of the country's 60%, 40% and 60% respectively, and provides 75% of the town employment opportunity, to solve the urban employment and the settlement of rural surplus labor force plays an irreplaceable role. Promote the development of small and medium-sized enterprises, has become an important issue of China's current economic life. From 1976 to 1999, from the transfer of 230 million rural labor force most of the jobs in small and medium enterprises. But the small and medium-sized enterprises also face many difficulties and problems, it is in a weak position in the market competition. With China's accession to the wto, small and medium-sized enterprises to be in the same condition with foreign enterprise competition. Small and medium-sized enterprises will face more fierce market competition. Small and medium-sized enterprise how to deal with? I think the first thing should be on the current characteristics of the status quo of the small and medium enterprises and small and medium-sized enterprise accounting problems exposed in analysis.
Small and medium-sized enterprise accounting present situation
Head of the small and medium-sized enterprises generally insufficient understanding of the functions of the accounting, they generally believe that only have the function of the accounting, accounting overlooks the accounting, management, decision-making and the important role of the prediction. Main reason is the major persons-in-charge of the small and medium-sized enterprises don't understand accounting, more do not understand money, lack of the basic knowledge of financial accounting, financial personnel's work is a lack of understanding and support, and even to pressure on the financial personnel, forcing it to operating results and financial condition do false reveal. Has quite part of belonging to the family management in small and medium-sized enterprises, these enterprises highly centralized power, accounting personnel have no power, pressured by the owner, also can appear the above situation, most small and medium-sized enterprise without effective daily management system, financing, investment, assets less viable cost, cost control and sales management system, there are a lot of defects in the system, in terms of the specific accounting treatment, confused there are subjects, using range is not a clear defect, especially for accrued expenses, prepaid expenses, deferred assets subject use is nowhere more, using chaos, many do not belong to this accounting content also in this calculation, at the same time many fraud cases and unreasonable fees are also hidden in these projects, led to the distortion of accounting information. Also because of the limitation of small and medium-sized enterprise scale one of accounting personnel and many, many incompatible work done by one person, result in the possibility of error and fraud to complete.
At present, the small and medium-sized enterprises in our country, there are quite a number of ignored the central position of financial management, rigid management thoughts behind, make the enterprise administration is limited to the production of operational management pattern, the role of enterprise financial management has not been fully play, on the other hand, due to the effect of macro economic environment change and system, small and medium-sized enterprises to strengthen financial management encountered obstacles, for example, discrimination policy make the small and medium-sized enterprises and large enterprises not fair competition, local government sector management departments of intervention, the small and medium-sized enterprise financial management goal of a lot of financial management is influenced by business leaders is too large, and so on.
The characteristics of small and medium-sized enterprises
Small and medium-sized enterprises in our country has the following features:
1. Diversified investment subject and ownership structure, non-state-owned enterprises as the main body, determines the small and medium-sized enterprises work to focusing on the development.
2. The labor intensity is high, the polarization is outstanding, determines the development of small and medium-sized enterprises "second venture".
3. The unbalanced development, concentrate advantage region, determines the small and medium-sized enterprises to promote distinguishing characteristics, easy to difficult, after first to spot with the surface.
The problems of small and medium-sized enterprise accounting
(1) accounting subject line is not clear, enterprise property and personal property boundaries is not clear
Small and medium-sized enterprises of the separation of operation right and ownership is much less than the big enterprise so obvious, especially small and medium-sized enterprises in the private enterprises, investors is operator, enterprise property and personal family property often produces mutual take up, to accounting work difficult.
(2) accounting foundation work is weak
1, accounting offices and accounting personnel is not in conformity with the accounting standards.
Wholly on enterprise accounting offices set, some small businesses simply not set up accounting institutions and some enterprises even set up accounting institution, general level is not clear, division of labor is not clear. #p#分页标题#e#
On the accounting personnel, the most common way is to surround themselves with their new small businesses as cashier, external "master" as a part-time accounting, these people have in the tax department, state-owned enterprise financial management personnel, in the personnel of the public accounting firm, etc., usually on a regular basis to do zhang. Some managers are willing to employ ability strong of accounting personnel, but due to its small and medium-sized enterprise development prospect and the society to get people to recognize degree is lower and less job security, make its appeal to outstanding accounting personnel is much less than the big enterprise. Specification and accounting practitioner qualification examination question is very much also, accounting unlicensed mount guard is serious, accounting supervisor does not have the phenomenon of professional and technical qualifications. Accountants follow-up education training work hardly.
2, build zhang is not in accordance with the law or prepare accounts, accounting irregularities.
Some small and medium-sized enterprises don't have account, vote for the bill, or set up account, but accounts chaos. There are quite a number of small and medium-sized enterprises have more than two sets of accounts, or set of accounts. According to the relevant people in a questionnaire study, the ratio of small and medium-sized enterprises exist two sets of books is as high as 78.36%, this shows that the serious distortion of accounting information of small and medium-sized enterprises in our country. In the aspect of accounting, prepaid expenses accrued expense is not in accordance with the provisions, amortization, profit manipulation, using inverted over the way of an account to an account, etc., some accounting personnel knowledge structure of aging and professional knowledge is low, many theoretically perfect accounting method and complex technology can not be implemented, or in operation.
3, internal accounting supervision function did not play out.
One of the basic functions of accounting is the accounting supervision, guarantee the accuracy of the accounting information true, ensure the reasonable compliance of accounting behavior. Internal accounting supervision requirements accounting personnel economic live to this enterprise internal accounting supervision, but small and medium-sized enterprise managers often intervene in the accounting work, accounting personnel by managers or driven by interests, tends to act according to the manager's intention. Almost impossible to use accounting supervision functions.
(3) to the original vouchers to pay cost of economic business, or difficult to obtain
Original vouchers to pay the cost, because companies want to invoice when buying goods from there are different prices, if you want to invoice, price, price is higher; Don't invoice price is lower, the difference of the two is taxes. Small and medium-sized enterprises (smes) often want to lower price cost, but also unable to obtain the required legal documents of charge to an account. And invoice fees cannot be achieved, only has not receipt of compliance. Tend to occur in the competent department of apportion expenses. Enterprises have to do not make this account, or swap notes with each other.
[case] li certified public accountants audit huaxing company 2003 annual accounting statements, found huaxing purchases and sales business of the company's accounting attached is most of the original vouchers ious and homemade cash voucher. Certified public accountants to huaxing company proposes Suggestions to perfect the accounting vouchers, huaxing company accounting personnel tell certified public accountants, they also know that accounting treatment must be legal and valid original vouchers to support, but as a result of their trading each other more as the self-employed, most transactions are cash transactions and no relevant certificate. They have no way to ask for to the lawful and valid vouchers, can only use white and homemade cash vouchers to support the accounting treatment. But they guarantee that the economic activities are real. Certified public accountants to track down, by examining the relevant for the single, the sale (purchase) contract, shipping documents, as well as to the dealing party, the accounting treatment of these transactions to pay for confirmation. When the project manager to prepare the audit report, he is afraid of no reservations about audit report issued by a risk, so the huaxing company accounting books record the lack of legal and valid original vouchers in the comments section at the back of the emphasis on business segment.
This case the auditees savings account records the lack of legal and valid original vouchers, belongs to the auditees lack of accounting norms
(4) lack of system
Small and medium-sized enterprise internal check system, audit system, quota management system, measuring system of checking, financial inventory system, cost accounting system, the basic system, such as financial revenues and expenditures for examination and approval system as a whole is incomplete; Or several system, although have never seriously implemented in practical work. Part of the small and medium-sized enterprise managers also recognize that these problems, but relying on the existing management level and personnel quality not to establish and perfect the system, especially the internal control system is not sound to the enterprise brought many negative effects, this kind of condition both harm the fundamental interests of the enterprise itself, such as resulting in the loss of corporate assets, serious waste, management confusion, also led to the external supervision of all the difficulties.
(5) funding difficulties
Insufficient funds are the common problems in the enterprise development in our country, but especially for small and medium enterprises, financing difficulties, financing cost is high. Small and medium-sized enterprises due to capital weaker, smaller market popularity, financing the lack of talent, and financing difficulty is much bigger than big enterprise, it is difficult to get the support of commercial Banks, coupled with the lack of collateral or guarantee, so the financing cost is high, and as a commercial bank, in order to guarantee the security of self management, has been using the traditional pattern of guarantee, mortgage and other loans. In fact, it is difficult to solve the financing difficulties of small and medium-sized enterprises, is also difficult to prevent the financial risks of commercial Banks, do operation safety, and as a big enterprise with strength, high visibility, they not only easy to get the indirect financing, but also through the stock issuance of enterprise bonds and other way of direct financing, and small business is almost impossible to get more direct financing, so small and medium-sized enterprise production and operation of the capital accumulated profits from the enterprise itself or the debt of the relatives and friends, the data shows, our country small and medium-sized enterprises in the commercial bank loan frequency is five times as much energy in large and medium-sized enterprises, and small and medium-sized enterprise 5% worth of loan balance is only about 5% of the large and medium-sized enterprises, the loans of small and medium-sized enterprises (smes) efficiency is very low. And according to the United States and the European Union's statistics show that small and medium-sized enterprises get a loan interest rates than 2-5% higher than that of large enterprises.
(6) investment ability is weak, and lack of scientific nature
One is the shortage of the funds required for the small and medium-sized enterprise investment Banks and other financial institutions is the main source of small and medium-sized enterprise funds, but small and medium-sized enterprise attract financial institutions investment or loan is difficult, the bank even agree with loans to small and medium-sized enterprises, also due to the risky loans with higher interest rates, thereby increasing the cost of small and medium-sized enterprise financing, the second is the pursuit of short-term goals, due to its smaller, loans, investment proportion is much larger than the big enterprise, face risks facing bigger, they always get money as soon as possible, seldom consider expand its scale, 3 it is blindness investment, investment direction is difficult to grasp.
(7) management mode, management idea obsolete, the management problems
Lack of financial and enterprise management personnel, management strength is weak, poor quality of the financial and accounting work, the financial and accounting work talent shortage of small and medium-sized enterprises, each enterprise specific situation is different, among them, some KongGang vacancies, unable to realize the internal check, some on-the-job accounting personnel quality is poor, ability is poor, unable to do its job, some accounting personnel is low pay hire part-time workers, its simple for accounting, accounting tasks, to handle tax inspection department, and so on, it is difficult to guarantee the quality of corporate financial accounting work, didn't do the scientific projections for financial activities decision-making, planning, control, supervision and inspection and the management of analysis and evaluation, etc. Is common in these enterprises: enterprise's financial activities, blindly work.he, accounting is not just content to form, through the motions, foreign reports, not play the role of the financial and accounting management work should be. #p#分页标题#e#
Enterprise internal financial accounting management mechanism is not sound, lack of financial and accounting management work goals and braking force. At present most small and medium-sized enterprises (smes) is not set up a sound can be effectively braking enterprise financial and accounting management work of enterprise internal management mechanism, financial accounting and is only limited to by a few researchers simply bookkeeping, accounts, respond to the needs of the external reimbursement, and make the "management" of the financial and accounting work efficiency is far from.
Accounting fraud, illegal. Due to the enterprise financial and accounting management strength is weak, the internal financial and accounting management mechanism is not sound, and lack of external supervision, the enterprise accounting illegal rules seriously, seriously interfere with the normal order of social economy in our country, and accounting order confusion, but also affected the healthy development of small and medium-sized enterprises and its important role in national economy.
[case] li certified public accountants audit huaxing company 2003 annual accounting statements, found the huaxing company just prepare the balance sheet and income statement, and cash flow statement notes to the no. Certified public accountants advise huaxing company to perfect accounting statements according to accounting standard added, but the huaxing company requirements and notes to the certified public accountant for the preparation of the cash flow statement. Generation for huaxing company for certified public accountants and the cash flow statement, notes to and from one generation to the plait and cash flow statement work papers and notes to the audit work papers bound together.
This case enterprise accounting statements are not perfect. Who perform accounting system of enterprises, foreign quoted the complete financial statements including: balance sheet, income statement, the cash flow statement, the schedule of assets impairment provision, the shareholders' equity statement increase or decrease, the schedule of the VAT payable, "profit distribution table", "branch statements" eight kinds of statements and notes thereto. Who perform small business accounting system of enterprises, foreign quoted the complete financial statements including: the balance sheet and the income statement, notes to the statements and the cash flow statement can choose, general VAT taxpayers to prepare the schedule of the VAT payable, additional information in the income statement reflected in the current allocation of investors profit. Preparation of perfect accounting statements belong to enterprise's accounting responsibility.
Countermeasures
(1) the government and to strengthen the construction of relevant laws and regulations, promote the comprehensive development of small and medium-sized enterprises
To solve the accounting problems of small and medium-sized enterprises, rely on a handful of self-improvement and accounting personnel individual effort is difficult to achieve. From the characteristics of small business and the accounting problems that exist in the us, the accounting problems cannot be isolated, to know only to promote the healthy development of small and medium-sized enterprises, solve the enterprise financing difficulties, help small and medium-sized enterprises to realize scientific management, overcome their own weaknesses to make small and medium-sized enterprises to fundamentally solve the problem of accounting. In recent years, the government gave us a great attention to the development of small and medium-sized enterprises, the National People's Congress (NPC) has been introduced in June 2003 "sme promotion law", which is an important legal measures to promote the development of small and medium-sized enterprises, reflects the national development of small and medium-sized enterprises of strategic decisions. The law tries to from aspects of the fund, the policy for the establishment and development of small and medium-sized enterprises to create a good environment, also from technological innovation, market development, social services and so on a series of encouraging measures. The execution of the law to improve the operating environment of the small and medium-sized enterprises, promoting the healthy development of small and medium-sized enterprises (smes) play a small and medium-sized enterprises in the important role of the national economic and social development, to fundamentally solve the difficulty of small and medium-sized enterprise funds, lack of innovation, the current situation of the management level is not high. Government departments at all levels, banking financial institutions and the social service sector, according to small and medium-sized enterprises promotion law to implement measures to promote the development of small and medium-sized enterprises.
(2) improve the loan
The government can take the market as a link to establish an association of small and medium-sized enterprises, for small and medium-sized enterprise financing guarantee, goodwill to line supervision and management of small and medium-sized enterprises, to actively lending to projects, benefits and promising small and medium-sized enterprises of commercial Banks, the government's response to the interest income tax reductions, such as income tax, and 50% tax reduction as a bank should also change concept, carried out some new way of loan business, in the case of minimizing risk, ensure the development of small and medium-sized enterprises, especially small and medium-sized high-tech enterprises capital needs, at present our country's state-owned Banks use can also be applied to a project, there are benefits of small and medium-sized enterprises, as small and medium-sized enterprise itself has to change its image in the bank, do according to the debt servicing, don't use the evasion of bank debt restructuring. At present, our country's relevant departments have recognized the financing difficulties of small and medium-sized enterprises, small and medium-sized enterprises are trying to solve the mortgage, guarantee, loan time limit is short, and the problems of small loan amount. Using business between mutual insurance, coinsurance, loan contract performance, multi-channel financing, loan guarantee fund, and other forms to solve the problem of small and medium-sized loans difficult, has been written into the central bank "about further improvement opinion of small and medium-sized enterprise financial services". We believe that as long as the government, commercial Banks and small and medium-sized enterprises can cooperate close coordination, small and medium-sized enterprise loan difficult problem in the near future can get proper solution.
(3) the accounting knowledge popularization
Popularize knowledge of accounting, especially to strengthen enterprise of accounting knowledge, head of the study, only deepen our understanding of accounting and accounting work, to strengthen the importance of accounting work, also can make full play of the accounting a variety of functions.
(4) to establish the perfect internal control
Make the enterprise economic activities of the rules-based, handle affairs by the chapter, to a large extent can prevent the occurrence of fraud and errors, but also can improve the economic efficiency of enterprises, make the forecast, decision-making have sufficient specific basis, improve business forecast, decision-making ability.
(5) strict rules the use of the accounting subjects
Shouldn't be in this accounting project resolute can't mess up, stand, prevent the unreasonable cost classification, ensure that the accounting information true and accurate.
(6) to the accounting personnel has carried on the strict clear division of labor
For conditional small and medium-sized enterprises, accounting department should carry on the strict division of personnel, incompatible work were borne by different researchers, and regularly rotating transposition, prevent fraud, and can effectively prevent the wrong check wrong.
In a word, for the problems existing in the small and medium-sized enterprises we give high attention, to make the healthy and stable development of small and medium-sized enterprises.
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