摘要
在市场经济体制下,中小私营企业大量出现并不断地发展壮大,为我国的国民经济发展和社会主义建设事业做出了重要的贡献。但是由于计划经济的束缚和传统管理思想和管理方式的影响,中小私营企业会计控制极为薄弱,提供的会计信息严重失真。本文阐述了我国中小私营企业会计控制的基础工作比较薄弱和会计控制制度不健全及形同虚设的现状及其原因,在此基础上分析了构建中小私营企业会计控制体系应遵循的原则,并指出中小私营企业应充分结合其企业经营管理的特点来加强自身的会计控制。
With the economic system.so many private SMEs were established and developed quickly.they have made great contribution to the development of our national economy and the construction of our society.Our private SMEs have no ideas about the modern management and better ditional thoughts and style of operation .Their management and accounting control have become weak ,providing the inaccurate accounting statisties.This paper clarified to an our country to control in the little private enterprise accountancy of the foundation work is weaker with the accountaney control system not sound and the form together nominal present condition.and carried on thorongh analysis towards resulting in the reason of this accountancy control system in a private SME,and pointed out that private SMEs should combined closely the management characteristics to strengthen accounting control oneself.
出处
《特区经济》
北大核心
2007年第10期109-110,共2页
Special Zone Economy
关键词
中小私营企业
会计控制
会计信息质量
Private SMEs
Accounting control
Accounting information quality
作者简介
陈爱早（1969年-），女，武汉理工大学管理学院会计系讲师，博士生，主要研究方向：财务会计。
