摘要
在市场经济化中，小企业之间的竞争日益激烈，要想在市场竞争中取得一定的地位，必须重视小企业会计制度，规范会计行为，提高会计信息质量。完善、健全的会计制度，能使企业在健康的市场环境中发展。
本文对当地小企业会计制度的情况进行了深入调查，发现当地小企业会计制度建设不容乐观，存在许多问题。大多数的小企业没有会计制度，即使有会计制度，大多数也不健全和不完善，存在许多漏洞。通过这次调查，发现地方小企业会计制度缺失，会计电算化发展不均衡，会计基础工作薄弱，企业管理结构不合理，从事会计工作的根本目的不明确。本文就这些发现的问题进行分析研究并提出解决的办法，再从政府和企业的角度出发，对促进小企业会计制度规范化提出有效的建议。
关键词： 会计工作 会计制度 会计问题
Abstract
In the market economy, the competition between small enterprises is increasingly fierce. In order to gain a certain position in the market competition, we must attach importance to the accounting system of small enterprises, standardize the accounting behavior and improve the quality of accounting information. The perfect and perfect accounting system can make the enterprise develop in the healthy market environment.
In this paper, the local small business accounting system to conduct a thorough investigation, found that the local small business accounting system is not optimistic, there are many problems. Most of the small business does not have the accounting system, even if there are accounting system, most of them are not perfect and imperfect, there are many loopholes. Through this survey, it is found that the local small business accounting system is missing, the development of accounting computerization is not balanced, the basic work of accounting is weak, the enterprise management structure is unreasonable, the basic purpose of accounting is not clear. In this paper, the problems of these findings are analyzed and put forward solutions, and then from the perspective of government and enterprises, to promote the standardization of small business accounting system to put forward effective suggestions.
Key words：Accounting work accounting system Accounting problems
目 录
一、前言……………………………………………………………………… 1
（一）调研背景……………………………………………………………… 1
（二）调研意义……………………………………………………………… 1
二、小企业的定义及特点…………………………………………………… 2
（一）小企业的定义………………………………………………………… 2
（二）小企业的特点 …………………………………………………………2
三、当地小企业会计发展的情况…………………………………………… 4
（一）小企业中的会计处于何种地位 ………………………………………4
（二）东莞市石排镇小企业在会计工作中存在的问题 ……………………8
四、分析东莞市石排镇小企业会计工作不规范的原因…………………… 10
（一）会计制度缺失………………………………… …………………… 10
（二）信息技术无法获得充分利用………………………………………… 10
（三）基础工作不完善……………………………………………………… 10
（四）工作目的不明确……………………………………………………… 11
五、东莞市石排镇小企业会计工作问题的解决……………………………12
（一）企业会计制度缺失 …………………………………………………12
（二）会计电算化不普及…………………………………………………… 12
（三）会计基础工作不完善………………………………………………… 12
（四）会计工作目的不明确………………………………………………… 12
六、促进东莞市石排镇小企业会计制度规范化的建议……………………13
（一）从政府角度出发……………………………………………………… 13
（一）从企业角度出发……………………………………………………… 13
七、结语………………………………………………………………………16
参考文献 …………………………………………………………………… 17
