目 录
该司的特点···············································1
人均年龄小，工作效率高································1
企业规模小，品种单一，工艺简单························1
组织结构简单，制度无法执行，人员配置不合理············1
管理水平较低··········································1
该司会计核算存在的问题点·································2
会计核算主体界限不清·································2
会计基础工作薄弱·····································2
原始凭证方面·········································2
记账凭证方面·········································2
内部监督失效·········································2
财务报告及其它方面···································3
会计核算体系不完善···································3
电算会计进展缓慢，资料管理不完善·····················3
该公司的会计核算规范化的几点建议·························3
完善和健全国家制定的法规制度·························3
加大外部监查、检查力度·······························4
促使会计核算规范化···································4
加速促进会计电算化···································4
提高中小企业管理者的依法理财及财务管理人员的素质·····5
参考文献···················································6
【内容摘要】
改革春风吹遍了祖国大地，中国经济也随之而得到了日新月异的发展，廉价的劳动力及优越的投资政策等吸引了欧、美、韩、日等多国及地区的外商投资，使得中国经济步入了腾飞时代。伴随着改革的步伐，我国中小企业也快速地在全国各地陆续建立，如今已成为社会经济生活不可缺少的组成部分，它是促进市场竞争、增加就业机会、推动国民经济发展和保持社稳定等的重要组成部分。因此，我们更应加大力量去完善、改善我们现有的制度及管理、操作方法。中山光学玻璃公司也是中小企业中的成员之一，它是一家较为典型的私营加工企业，本文通过对公司的自身特点和企业的会计核算问题进行分析，结合《中小企业会计制度》阐述对该公司的会计核算所提出的几点改善、改进建议，通过政府加强法律法规的建设与相关部门的执行力度，以及加强公司外部的管理力度和完善内部的制度等，使公司能快速地、茁壮地成长于竞争激烈的社会经济之中，会计核算制度能更加完善、规范。
关键词：中小企业 会计核算 提高 规范
