浅谈如何加强中小企业会计核算.doc

this type of operation for the safety technology. Without education and training in safety knowledge, shall not enter the construction site operations. To enter the construction site, you must wear a helmet, buckle chinstrap. Work at two meters high and must be fastened. When working at height, are not allowed to throw down or up the materials and tools and other objects. Persons not engaged in electrical and mechanical, prohibited the use of mechanical and electrical equipment. Building materials and components to be tidy and secure, shall not exceed the relevant provisions. Hazardous areas should be clearly marked, protective measures should be taken at night to set up a red light warning. In the operation, should adhere to their jobs, drunken operation is strictly prohibited. Special operations personnel (electricians, welders, boiler operators, blasters, lifting grid and pile drivers and commanding, shelf workers, machines, motor vehicle drivers, and so on) must be operating permits from the relevant sector professional training examinations, independent operation, operation focus, not to leave. Construction site prohibited to wear slippers, heels, skirt, sliding and studded shoes and barefoot, shirtless, and so on. Construction site of the scaffold (prohibition of the use of bamboo and wood materials setting), protective equipment, safety signs, warning signs, scaffolding wall may be supplemented, removed and need to be removed must be reinforced by the contractors agree. Construction site of the four (openings, stairs, lift head, hole) and the five-limb (balcony, framing, roofing, run (oblique) road and unloading platforms), protective measures and clearly marked. Are not allowed to sit at the feet of . Nails should be promptly removed. Drywall cut bricks are cut, no outside chopping. Preventing broken tiles fall hurt. Tools must always be mounted after good tool bag. In the Derrick (gantry) travel; in the Derrick (gantry) increased security measures are not taken to the following cleaning mortar, concrete and other debris; hanging baskets for a long time is not allowed to stop the air; after work basket must be placed in the ground, and cut off the power and lock box. Scaffolding on the Frost, snow, mud, and building waste time cleaning. Both ends of the scaffold to fasten to prevent probe Panel. Danger of overloading the scaffold: laying per square foot scaffold distributed load shall not exceed 270KN, piled up on the scaffold standard bricks of single side three storeys high. Wall removal of dangerous scaffolding; Sat down to rest on the guard rail danger; Set, dismantling scaffolding, Derrick (gantry) high, edges, vacant jobs, such as not wearing a seat belt at risk. Upper part of the ladder to fasten, antiskid measures are required in the lower part. Upper part of the ladder to hang, and lower banding. Ladder to fasten in the Middle, lower to have a non-slip steps, are not allowed to sit on it, riding moves. Altitude: personnel engaged in the Spider-man,stavebn tm vdce mst een. een by mlo zahrnovat analzu rizik, monost nehod charakteristik a nouzovch postup, nouzov zpracovn a obsah opaten. 4, integrovan pohotovostn plny, speciln havarijn plny a mst een by mly bt mezi sebou a s ostatnmi jednotky zapojeny v nouzi, kter jsou vzjemn propojeny. 5, havarijn pln by ml zahrnovat havarijn personl a organizace kontakt, nouzov rezervn seznam a dal informace. Informace by mly bt pravideln aktualizovny a zajist, e informace jsou pesn a platn. tyi, havarijn pln revize 1, Recenze pohotovostn plny pezkoumn formul a prvky pezkumu a opaten pijatch dvma zpsoby. Kdy host slou pedevm pro havarijn plny pro zznam v podob Recenze, prvek hodnocen pro nouzov hodnocen. . 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Antistatick opaten, jako jsou zazen, potrub, by mlo bt v souladu s technickmi pedpisy pro uzemnn design pro chemick podniky pslunch ustanoven. 7. nhl vbun petlaku nebo rychlho rozkladu vrobnch zazen nebo skladovacch zazen by mly bt vybaveny vbuchu (nevbun membrna), vvoz nonel trubice smrem k bezpenosti a aby prevence sekundrnch exploz, protiporn opaten. 8. vrobnthe principle of simplified EIA of construction projects in the region. In terms of land, linked to the implementation of urban and rural construction land increase and decrease, replacement indicators for priority areas project. Charges, into the projects of water, electricity, administrative charges and preferential policies. In the area of taxation, and settled in areas of industry and its production company, within 5 years after the completion of fiscal incentives to enterprises. In terms of financing, integration of land, tax, financial and other resources, and construct Government credit + business credit credit system, establishment of marketization, commercialization and modernization of the investment and financing platform; effective Bank-enterprise docking, encourages private capital into the Park, to raise industry development fund. 5, optimize the environment and service industries. To create policy lowlands, Highlands, integrity of service land, development land as the goal, to optimize the area under development environment. All administrative law enforcement departments to appoint a full-time personnel stationed in areas dedicated to coordinating and solving problems associated with businesses in this sector. When there are substantial issues, sector leaders arranged to personally intervene, in-person, in-person push tangible area building a green light, easy line. To further reduce and standardize administrative examination and approval items, simplify examination and approval links, improve efficiency; according to the .Since the educational practice of the mass line of the party, himself seriously in the education, practical control central eight rules and opposing the four winds and practicing three Suns, and check the spirit of Jiao Yulu, ideology, solicit opinions based on outstanding problems checked swing, careful analysis and reflection. Will now check report is as follows: first, adherence to the partys political discipline, eight in the central provision, change the style of the basic situation of 1, in compliance with the partys political disciplines. Conscientiously abide by the partys political discipline, abide by the Constitution and the rules and regulations of the party, in the political, ideological and maintain highly consistent with the CPC Central Committee on the action, there is no violation of the partys political discipline problems. 2, in the implementation of the central authorities of the eight provisions. Improving research, improving research methods, but there are less grass-roots units, primary first-hand an inadequate grasp of the problem, which is to be strengthened in the future. Second, construction, strictly in accordance with the provisions to streamline and improve the quality of meetings of the Conference. Third, streamlining file briefs, culture involves all aspects of propaganda and ideology, sometimes due to the practical needs of invention notifications, this area needs further 浅谈如何加强中小企业会计核算 随着我国经济迅速发展，中小企业已成为社会经济生活中不可缺失的组成部分。促进了市场竞争、增加就业机会、方便群众生活、推动国民经济发展和保持社会稳定等方面发挥着重要作用。但在中小企业会计核算当中还存在很多问题，如会计基础薄弱、资料不完整、对企业和会计管理人员素质不高、核算形式没有达到完善等。一、会计核算中存在的问题（一）会计基础工作薄弱我国中小企业的经营由于受“家族式”企业经营模式的影响，多数企业负责人将企业的财务职位交由家族成员负责，由此导致家用财产与公用财产在很大程度上混为一谈，因而在企业财务管理中，无法准确地对其进行划分，直接影响了企业财务管理及日常经营。因此在企业会计机构设置上，不够规范、人员配备不够合理，于是小企业，为了节约成本，其并未严格按规定设置会计机构，造成会计岗位设置和人员配置不当，业务交叉过杂，会计人员兼职过多职责不明。虽然设置了会计机构，但也存在着层次不清、分工不明的问题。而在会计人员任用上，最常见的做法是用自己的亲属当出纳，外聘“高手”作兼职会计，这些人员有在税务部门工作的，有国有企业财务管理人员，有会计师事务所的人员等，一般定期来做账。虽然管理者也愿意聘请能力强的财务会计核算人员做专职会计，但是由于企业较小，且其发展前景及社会上人们认识程度较低，再加上较差的工作保障，使得其对优秀会计人员的吸引力不强。其次，多数企业负责人在企业日常管理中，将管理重心放在企业的经济效益上，而忽略会计核算。再次，中小企业由于经济实力偏弱，其会计人员的素质相对于人型国企偏弱，会计核算经验欠缺，也缺乏必要的管理风险意识。最后，在我国中小企业发展过程中，缺乏完善的会计核算管理制度，以致于企业出现财务管理问题时，财务人员之间容易发生相勺推卸责任的现象。（二）电算化水平不高由于很多中小企业的会计核算得不到企业负责人的重视，因而在这些企业的会计核算中就缺少与之相匹配的核算设备，甚至一些企业的会计还在使用传统的手写记账方式，对会计电算化缺乏足够的认识；有些企业实施会计电算化仅仅是为了应付上级主管部门的检查，甚至用会计电算化来装点门面；有些企业计算机在不断升级换代，却很少有人考虑财务软件也应升级。很多单位对会计电算化没有系统的规划，造成资源的严重浪费。很多中小企业的会计电算化人才严重缺乏，导致很多会计人员对会计电算化核算系统感到陌生，不会操作。企业在人才的培训中也存在着一些问题；年龄较大的会计人员对会计业务比较熟悉，但对计算机知识却较为陌生；会计电算化培训形式主义严重。这些企业财务会计核算中普遍存在的问题，尤其是公司的会计人员缺乏对电算化的足够认识。虽然公司电算化管理的方法和规定制定的较为完善，但在实际工作中，所有工作却只有一个比较了解电算化软件的会计主管完成，其他人员对会计信息系统的了解并不深入，这样就不能把凭证及时录入电脑，对企业应用会计电算化进行及时的账务处理带来一定的阻碍。(三)中小企业会计核算中内部存在问题有些中小企业缺乏相互制约的财务监督机制，企业会计出纳由一人兼任，移交不规范，内部会计管理失控，给违法违纪行为造成可乘之机。赊账过多和过滥，不能实行统一有效的管理，有些为了企业利益，置国家政策法规于不顾，利用虚列费用、隐瞒收入等方式偷逃税款。有些企业资产负债管理无序， 不按基本建设程序办事，不重视对企业固定资产的管理，新增固定资产不记账，减少固定资产不冲账等问题相当普遍。会计凭证的设计、印制、使用期限没有统一规范技术与管理存在着漏洞。虽然目前我国企业的各类发票和财政收据由财政部门或税务部门监制但各省、市、地区、各行业、各部门的票面样式各异种类繁多。加之市场经济下企业部门的经营范围的扩大票种和票面的多样、多变使财务人员目不暇给，在会计实务工作中很难辨别真伪给企业内部财务人员的对业务工作的监管带来了很大的困难。（四）会计人员职业道德水平较低在会计人员、经济事项的经办人在会计事项的处理和会计核算中，法规知识缺乏了解,法制观念淡薄的现象较为严重，对违法违规的严肃性认识不够，个别财务人员为达到各自的目的，想方设法在会计核算上做文章，为各自部门或个人利益所驱动，钻管理上的漏洞，将不能报销的项目填写成能列支的项目，编造虚假凭证，达到侵吞企业资产的目的，损害中小企业的长远利益。近年来，会计信息失真愈演愈列，已成为我国经济生活中亟待克服的顽症，有的企业大搞“厂长成本”、“经理利润”，出现了奇怪的“干部出数字，数字出干部”现象。更有甚者，一些人采取“假账真做，真账假做”等手法，以达到其公公为私、浑水摸鱼之目的。目前会计人员对遵纪守法的意识淡薄，不能做到熟悉法规、依法办事。都缺乏职业道德和敬业精神，不关注、不学习会计法规，就更谈不上遵纪守法，依法办事了，有些会计人员思想上竟然没有会计职业道德的要领，这是现实中会计职业道德思想基础的严重扭曲。这些都大大降低了会计工作效率和会计工作质量，违背了职业道德的要求。二、完善中小企业会计核算的对策建议（一）加强中小企业会计核算的基本前提 会计核算的基本内容可以概括为一句话，即企业的业务经营活动所体现的资金运动。由于资金运动会受到企业业务经营活动和企业外部经济环境变化的影响，因此，企业会计要做到连续、系统、全面、及时、准确地反映企业业务经营活动过程及成果，核算与监督企业资金运动的详细状况，就有必要运用系统的会计核算方法；会计信息质量，保证会计信息的可靠性，会计信息的透明度，是法律、行政法规和会计国际化进程的要求，也是市场经济发展的需要。会计信息的决策者进行决策的重要依据之一，会计信息的质量直接关系到决策者的决策及其实施后果。因此，会计信息具备规定的质量要求就显得尤为重要。（二）完善会计基础工作薄弱的对策积极的施行会计电算化，借助网络化等现代管理手段，结合所使用财务软件的特点，建立适合单位实际状况的会计科目和部门项目会计管理系统，交叉管理，使单位的收支信息完整、清晰，反馈快捷；科学制定会计处理程序，确保每个环节的规范性，把会计基础规范和财务的事前、事中、事后认真复核以确保每一笔业务处理的正确性；对会计档案工作，按照国家统一要求将历年的会计档案进行清理，对不符合档案管理规定的进行修改、补充、完善，重新注册编号归档，妥善保管。同时单位负责人要牢固树立法制观念。目前我国会计核算中出现的信息失真的现象，单位领导负有不可推卸的责任。修订后的会计法规定，“单位负责人对本单位的会计工作和会计资料的真实性、完整性负责”，从立法的角度规范了单位负责人对会计工作的法律义务。单位负责人要不断增强法律意识，为保证会计信息的真实性提供良好的环境。（三）推动会计核算电算化广泛使用随着社会不断的进步，高科技技术和先进设备的使用已经加速了信息的全球化发展，会计工作也而临着和国际接轨，会计电算化就是会计国际化的重要前提，也是公司适应社会发展的重要表现，但是由于专业人员缺乏，许多中小企业的会计核算人多数还停留在手工或半手工状态，严重降低了企业的市场竞争力，因而实现会计电算化对中小企业来说势在必行。基于此，中小企业的领导首先必须提高自己对会计电算化重要性的认识，加入对电算化的资金的投入以及人员的技能培训的力度，强化会计人员使用和维护计算机安全意识，不断完善现有的软件，建立完整的财务网络体系，充分发挥其分析数据的作用。让会计电算化在企业迅速得到普及，形成一个完整的系统，以适应现代会计的发展步伐。在公司内部建立会计信息网络，使公司内部其他管理部门共享会计息，充分地把会计信息应用到各职能部门，为公司服务。财务信息化是企业信息化工作的最基础部分。实现基础财务信息化，对提高信息质量和财务会计核算工作水平，加强企业经营管理，为促该企业的健康发展发挥着至关重要的作用。所以应高度重视会计电算化的发展。 （四）加强中小企业内部与外部会计监督力度 小企业会计制度的正式发布及实施，使得我国的企业会计标准体系趋于完善，标志着我国的企业会计改革步入了一个新的阶段，对规范我国小企业会计核算有着重要的意义。但是，在实施小企业会计制度同时，还需要加强会计监督才能更好地规范会计工作，避免会计信息失真、财务管理混乱的风险。内部控制制度是现代企业制度的核心之一，它在经济发达国家的企业中已被广泛应用，并日趋完善，一般分为内部会计控制和内部管理制度两部分。前者的目的在于保护企业资产，检查会计数据的准确性和可靠性，后者在于提高经营效率，促使有关人员遵守既定的管理方针。在单位建立完善内部控制体系过程中，会计控制是基础，应当从会计控制入手，同时兼顾与会计相关的控制。从目前我国中小企业的现状来看，靠企业自身约束来规范会计工作是不现实的，我们应该更多地借助于外部监管，帮助中小企业实现会计规范化。我国的会计监督是由国家监督、社会监督和企业内部监督三位一体的监督体系，其中前两种属于外部监督。国家监督是由财政、税务、银行、工商、证券监管等部门根据有关法律法规实施监督；社会监督则以会计中介机构为主体，由其接受他人委托，对有关单位的会计工作进行审计、验资等工作。财政部门应指导督促中小企业依据会计基础工作规范建立健全账簿体系，督促中小企业建立、健全会计内部控制制度和内部财务会计核算制度。 （五）提高企业管理者与财务人员的职业道德涵养中小企业管理者已经认识到制度缺失的严重性，但是依靠现有的管理水平和人员素质往往无法建立健全。这就要求中小企业一方面对现有的管理人员要加强培训，提高认识水平和管理水平，另一方面，必要时聘请有经验、高素质的管理者加入到企业中来参与企业的管理，从而提高企业的管理水平。中小企业应要重视财务人员的培训工作，应其树立会计职业的尊严和荣誉感，最终使会计人员将社会利益和社会责任作为职业道德的基本原则，真正做到爱岗敬业、客观公正、廉洁奉公、遵纪守法。应重视中小企业会计人员的后续教育，并经常进行业务技术培训。财务人员自身应不断加强业务学习，练好基本功，掌握操作技能，以适应不断变化的形势要求，提高自身业务水平和职业道德涵养。结论综上所述，中小企业在我国社会发展的过程中有着极其重要的作用，而加强其会计核算，不仅能从根本上提高中小企业的经济效益，同时还能从根本上完善中小企业的管理制度。由此就需要中小企业的管理人员在企业的日常管理中，能够从根本上重视企业的会计核算管理，同时能够结合着企业的实际发展状况，制定出科学完善的管理制度。此外，企业负责人还应适时的组织会计人员参加培训，使其在原有的基础上完善自己的核算模式，同时能够及时更新自己的管理理念。财务人员也要从思想上与其保持独立，同时具有监督其行为。只有这样，才能从根本上发挥出企业会计核算的重要性，才能有助于我国中小企业经济的健康发展。致谢词首先，在本次论文的撰写中得到了陈进文老师的精心指导下，不管是从开始方向还是查资料准备的过程中，一直都耐心地给予我指导和意见，使我撰写论文方面都有了较大提高；老师诲人不倦的高尚师德，宽以待人的崇高风范，平易近人的作风令我敬仰和敬慕。感谢您在百忙之中对我毕业论文从选题到写作再到最后定稿所付出的辛劳！其次，我还要感谢在大专这三年所有的任课老师，你们严谨细致、一丝不苟的作风一直是我工作、学习中的榜样；你们循循善诱的教导和不拘一格的思路给予我无尽的启迪。谨向老师们表示崇高的敬意和衷心的感谢！最后，感谢三年中陪伴在我身边的同学、朋友，为我提出有益的建议和意见，还要感谢家人的支持、鼓励，我才能充实顺利地完成三年的大专学业。参考文献【1】葛家澍、耿金岭.企业财务会计.北京市：高等教育出版社，2005.【2】会计从业资格考试教材编写组.财经法规与会计职业道德.北京市：中国财政经济出版社，2008.【3】王晋丽.中小企业财务会计核算存在问题及对策.2011-11-3.【4】孔祥银.浅析小企业会计核算中存在的问题及对策.产业与科技论坛.【5】侯君丽.浅谈中小企业会计核算存在的问题及规范化措施.黑龙江科技信息.this type of operation for the safety technology. Without education and training in safety knowledge, shall not enter the construction site operations. To enter the construction site, you must wear a helmet, buckle chinstrap. Work at two meters high and must be fastened. When working at height, are not allowed to throw down or up the materials and tools and other objects. Persons not engaged in electrical and mechanical, prohibited the use of mechanical and electrical equipment. Building materials and components to be tidy and secure, shall not exceed the relevant provisions. Hazardous areas should be clearly marked, protective measures should be taken at night to set up a red light warning. In the operation, should adhere to their jobs, drunken operation is strictly prohibited. Special operations personnel (electricians, welders, boiler operators, blasters, lifting grid and pile drivers and commanding, shelf workers, machines, motor vehicle drivers, and so on) must be operating permits from the relevant sector professional training examinations, independent operation, operation focus, not to leave. Construction site prohibited to wear slippers, heels, skirt, sliding and studded shoes and barefoot, shirtless, and so on. Construction site of the scaffold (prohibition of the use of bamboo and wood materials setting), protective equipment, safety signs, warning signs, scaffolding wall may be supplemented, removed and need to be removed must be reinforced by the contractors agree. Construction site of the four (openings, stairs, lift head, hole) and the five-limb (balcony, framing, roofing, run (oblique) road and unloading platforms), protective measures and clearly marked. Are not allowed to sit at the feet of . Nails should be promptly removed. Drywall cut bricks are cut, no outside chopping. Preventing broken tiles fall hurt. Tools must always be mounted after good tool bag. In the Derrick (gantry) travel; in the Derrick (gantry) increased security measures are not taken to the following cleaning mortar, concrete and other debris; hanging baskets for a long time is not allowed to stop the air; after work basket must be placed in the ground, and cut off the power and lock box. Scaffolding on the Frost, snow, mud, and building waste time cleaning. Both ends of the scaffold to fasten to prevent probe Panel. Danger of overloading the scaffold: laying per square foot scaffold distributed load shall not exceed 270KN, piled up on the scaffold standard bricks of single side three storeys high. Wall removal of dangerous scaffolding; Sat down to rest on the guard rail danger; Set, dismantling scaffolding, Derrick (gantry) high, edges, vacant jobs, such as not wearing a seat belt at risk. Upper part of the ladder to fasten, antiskid measures are required in the lower part. Upper part of the ladder to hang, and lower banding. Ladder to fasten in the Middle, lower to have a non-slip steps, are not allowed to sit on it, riding moves. Altitude: personnel engaged in the Spider-man,ch zazen, budov a konstrukc, tanky a jin zsuvky prmyslov vody, krom ustanoven vodu tak, by mlo bt instalovno v oblasti s vodou k utsnn vrtu, uzavrac ventil, aby se zabrnilo velk mnostv holavch a vbunch materil do kanalizace. 9. pouit v holavch, vbunch plyn pojistn ventil a vtrac potrub, je nutn export trubice je umstn mimo a vy ne 2 metry nad budovou. 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