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小企业会计工作存在着会计制度不完善、会计核算常违规,内部监督不到位、人员配置不齐全,素质低下等诸多问题,本文进行了相关分析与研究,并提出了构建完善的控制环境,设置合理的会计工作岗位、重视小企业会计人员的培养,加快提高会计人员的素质、要求提供信息重点突出等建议,旨在完善小企业的管理。
There are many problems in the accounting of small-sized enterprises, such as the imperfect accounting system, the irregularities in accounting, the lack of internal supervision, the incomplete staffing, the low quality and so on. This paper analyzes and researches related issues and puts forward a set of perfect control environment, Reasonable accounting jobs, pay attention to the training of small business accountants, accelerating the quality of accounting personnel, requiring information to focus on the recommendation, aimed at improving the management of small businesses.