I浅议中小企业会计现状与对策——以红古轩家具有限公司为例摘要在社会目前已经进入到知识经济时代环境下，中小企业在国民经济中已占据了核心地位。将企业运作管理作为根基，并切实有效地制定出与企业发展相适应的会计制度，这对于中小企业业务水准的提高有极大的帮助作用。但从当前情况来看，中小企业中仍存在较多的问题，比如会计核算的完整性不足、财务管理杂乱无章等，这导致会计管理职能无法得到最大限度地发挥。本文以红古轩家具公司为例，研究该公司的会计现状，指出其会计建设存在的问题，分析原因并提出合理的对策，从而希望让古轩家具公司的会计操作难题得到最有效地处理，并与当前经济发展形势相适应，以此推动国民经济的稳步发展。关键词：中小企业，会计现状，对策IIAstudyonthemanagementofaccountsreceivableofChineseenterprises-takinghenantonghaitechnologyco.,LTDasanexampleAbstractSocietyhassteppedintotheeraofknowledgeeconomy,whichwillbecomeanimportantgrowthpointforChina'snationaleconomy.Basedontheneedsofenterpriseoperationandmanagement,theaccountingsystemwithstandardization,effectivenessandflexibilityisformulated,whichisconducivetoimprovingthebusinessdevelopmentlevelandmanagementqualityofsmallandmedium-sizedenterprises.However,atpresent,theaccountingofsmallandmedium-sizedenterprisesisnotperfect,andtherearemanyfinancialmanagementchaos,whichhasanegativeeffectontheeffectiveplayofaccountingmanagementfunctions.WithredGuXuanfurniturecompanyasanexample,thispaperstudiesthecompany'saccountingpresentsituation,pointsoutitsproblemsexistingintheconstructionofaccounting,analysisthereasonandputforwardreasonablecountermeasures,inordertoresolvetheredGuXuanfurniturecompanyaccountingfacevariousproblemsintheprocessofprovidingeffectivehelp,toadapttotheeconomicdevelopment,thustoachievesoundandrapiddevelopmentofChina'snationaleconomyhaveapositiveroleinpromoting.Keywords:smallandmedium-sizedenterprises,accountingstatus,countermeasuresIII目录一引言..................................................................1二相关理论基础..........................................................2（一）中小企业的定义.....................................................................................................2（二）会计规范化.............................................................................................................2（三）中小企业特征.........................................................................................................2三红古轩家具公司会计现状................................................5（一）红古轩家具公司简介.............................................................................................5（二）红古轩家具公司会计现状.....................................................................................5四红古轩家具公司出现会计工作问题的原因..................................8（一）会计人员整体素质不高.........................................................................................8（二）会计核算工作缺乏制度约束.................................................................................8（三）会计监督力度弱.....................................................................................................9五解决红古轩家具公司会计问题的对策.....................................11（一）提高会计人员综合素质.......................................................................................11（二）建立适应中小企业发展的会计制度..........................................................
