目录目录...............................................................................................................................................................1第1章绪论...................................................................................................................................................31.1研究背景...........................................................................................................................................31.2研究的目的和意义...........................................................................................................................3二、中小企业的概念与特点.......................................................................................................................3（一）中小企业的定义...........................................................................................................................3（二）会计规范化...................................................................................................................................4第2章中小企业特征...................................................................................................................................52.1灵活，有创新力...............................................................................................................................52.2企业规模小，行业涉及较广，业务单一.......................................................................................52.3管理水平不高...................................................................................................................................6第3章中小企业财务会计规范化存在的问题......................................................................................83.1会计人员整体素质不高...................................................................................................................83.2会计核算工作缺乏制度约束...........................................................................................................83.3会计监督力度弱...............................................................................................................................93.3.1内部监督缺失...........................................................................................................................93.3.2外部监督的缺失.......................................................................................................................94.1企业自身内部原因分析.................................................................................................................114.1.1经营者忽视法律，缺少诚信意识和社会责任感.................................................................114.1.2岗位职责不明确，管理工作存在隐患。.............................................................................114.2企业外部环境原因分析.................................................................................................................114.2.1生产力较为落后，会计职能难以充分发挥.........................................................................114.2.2执法力度不够，监管力量较为分散.....................................................................................12第5章解决中小企业财务会计问题的主要对策................................................................................135.1提高会计人员综合素...
