VIEWS: 39 PAGES: 4 POSTED ON: 8/16/2010
Management of small business accounting Abstract strengthen the small business accounting, management and healthy development of small enterprises is a necessary requirement. This report focus on small business development is also very backward to angle from many of our small business accounting management constraints, and proposed some countermeasures relatively shallow, only for reference. 小 scale enterprises 在 share of the national economy, a growing proportion, development of market economy has become an important force in, small business products and services Zuizhong value of gross national product Zongzhi nearly 50%. However, the small business to really take the road of sustained steady and healthy development, we must implement the scientific management, in particular, to strengthen the small business accounting management. This is a small business needs of internal management, to accounting in the management of small businesses the necessary maturity; also a small business external stakeholders a comprehensive small business financial evaluation requirements. First, the accounting impact of small business management factors Management of our small business accounting unsatisfactory situation, a considerable number of small business accounting institutions are not very sound, the management system is not perfect, the quality of accounting personnel is relatively low quality of accounting information needs to be improved at the same time, small business finds itself the external environment is also to some extent restricted the participation of small business accounting management capabilities and strengthen. (A) the limited quality management Many small business managers believe that accounting is the accounting afterwards, even services for business owners, as long as profits can be calculated to meet the tax needs to be sufficient. They are not too many expectations of the accounting, not to mention to participate in the management of accounting, not to think of how to strengthen the management capacity of accounting. Therefore, most of these small business accounting only reflected in the performance of the most basic functions. In many small business owners view, accounting activities and even pure consumption activities, if Can no accounting would be best to reduce wage costs. (B) The management intensity is low The reason why accounting information of listed companies has been standardized, the main reason lies in the social nature of accounting information needs. The small business accounting information to the public generally does not need to, their needs very little social. Therefore, even if the Government and the relevant administrative departments, in the small business accounting regulatory efforts are obviously much smaller, much less Instead of listed companies or state-owned enterprises compared with supervision of accounting information. Shows that the lack of external pressure is small business accounting and management activities important reason for non-standard. (C) the restrictions bookkeeping Although the vast majority of small business managers, the subjective will want to set up a special corporate accounting office. But for the consideration of cost-effectiveness, many small businesses take to hire accounting services accounting bookkeeping or hire part-time to complete accounting practices. These accounting services can not be full or part-time accounting staff to participate and learn more about the various economic activities, thus it is difficult to build on the accounting involved in the management decisions of other activities. In addition, the accounting services to small businesses or part-time accounting staff remuneration is relatively fixed, the work results of the business performance of small businesses are not linked, thus affecting the accounting service or part-time accounting staff involved in small business management initiative. (D) financing environment constraints Small-scale enterprises are small-scale capital needs, borrowing costs in the proportion of fixed costs is relatively high, resulting in a relatively small increase in corporate borrowing costs. Banks and other financial institutions lending to small businesses audit requirements are higher, such as the requirement to apply for loans for small businesses by the accounting firm to provide a comprehensive audit report, provide collateral, so as to increase small business access to bank loans, and the absolute cost relative costs, reduced access to bank loans, small business possibilities. In the economically developed coastal areas, many small businesses prefer private or underground banks to borrow. In this way, small business financing role of accounting information can not be reflected, thereby affecting many small businesses to enhance the enthusiasm of accounting management. Small business accounting management, weakening its financing between the external environment not only can not promote each other, but caught in a vicious circle. (E) &quot;tax package&quot; of Small enterprises to strengthen management of the external effects of accounting, in addition to help improve the financing capacity of small enterprises, there is a very important role in meeting the needs of tax returns, or even the necessary tax planning to reduce the tax burden on small businesses . However, many tax departments to streamline tax procedures for various reasons, the taxation of small businesses in general implementation of the &quot;bag tax&quot; approach. That is, to small business tax approved by a fixed amount, or even all of the tax package summary determining how much tax. In this way, the provision of accounting statements as the basis of tax returns has become unnecessary, even to lose their tax planning small business space. (6) professional employees low quality of accounting In the growth stage of small enterprises, especially private enterprises, their employment mechanism of &quot;cronyism&quot; elements of a high. The grip on the &quot;most valuable asset&quot; of the financial staff, especially. People do not understand accounting accounting, management of people do not understand the phenomenon of management accounting everywhere. As graduates of the accounting profession, the traditional concept of employment and small enterprises &quot;cronyism&quot; and employing traditional, small businesses often do not choose to employment. Accounting practitioners in the follow-up education, private enterprise and other small businesses often follow-up education and management accounting vacuum, nobody cares. If anything, most of formality. Accounting Professional only affected the low quality of accounting information quality small business, they weakened the small business accounting financial management capacity. Multi-Chi Wang Xiao Welcome all over the city, under exclusive line of agents, to develop online education market. More intellectual education (DOZEDU.COM)! Second, to strengthen the management of small business accounting Suggestions (A) to strengthen the scientific management of small business awareness of Organization managers of small enterprises to take part in professional training, with the managers of large enterprises with business management practices to carry out discussions and exchange so as to cultivate small business managers the concept of scientific management, interest and expertise. (B) strengthen the training of employees in small business accounting Small business accounting practitioners cultural level, professional quality of the poor, or even difficult to cope with day to day accounting. Therefore, we must strengthen the small business accounting practitioners in the professional capacity of existing training, especially small business accounting employees do a good job of follow-up education. Some arrangements should be targeted on small business accounting small business management and how to participate in the content of the training to effectively improve the training effect. (C) the accounting profession and actively guide students to small business employment At present, over-supply of accounting majors, but students can not meet their concept of employment is the development of the new situation, still holding to the government, to agencies, to listed companies, large enterprises and enterprise groups ideas. In fact, small businesses for accounting graduates is more conducive to a comprehensive grasp of financial accounting and accounting business management skills, helping to train full of senior accounting managers. Relevant departments and colleges should increase the employment of university graduates to guide and encourage graduates from the accounting profession to the development of small business employment. Meanwhile, managers of small businesses should also adopt the scientific employment mechanism, the accounting profession to attract college graduates to small business employment. (D) intensify the implementation of &quot;small business accounting system&quot; implementation Unified accounting system for small businesses, help small business accounting information, standardization, and enhance the comparability of accounting information, thereby enhancing the value of small business accounting information. Although the &quot;small business accounting system&quot; has already promulgated, but the real implementation of the &quot;small business accounting system&quot; is not a lot of small businesses, which is not conducive to improving the quality of small business accounting information. Relevant departments shall organize efforts to promote the implementation of small enterprises, &quot;small business accounting system.&quot; (E) establish a set of small enterprises for Enterprise Performance Evaluation System Small business accounting information for different purposes, for the small business financial analysis tailored to the appropriate financial analysis and evaluation systems to better assess the financial position of small business, operating results and cash flows, thereby enhancing the Small Business Financial Analysis The significance and role in enhancing the effectiveness of small businesses and improve the internal management of external financing capacity of small enterprises. (6) major expansion of social services accounting services sector To promote social accounting services by the general &quot;account type&quot; accounting services to the multi-purpose &quot;managed&quot; accounting services transformation, so that the functions of bookkeeping continually extended, and even participate in the enterprise operation and management decision-making activities in order to accounting for small businesses is a real sense, &quot;value-added&quot; activities.
Pages to are hidden for
"Management of small business accounting"Please download to view full document