课题名称中小型民营企业成本核算中存在的问题和建议——以某新三板挂牌企业为例摘要摘要随着我国不断的对现有经济制度的深化改革，使得我国市场经济发展繁荣。我国各行业领域在这种新的经济发展形势下，涌现出了数量庞大、发展规模各异的中小企业，成为我国市场经济发展的重要支柱。企业想要在经济新形势下提高行业竞争力，获取健康以及稳定的发展，一定要更新管理以及经营理念，拓展企业发展空间，寻求多领域以及多层次的合作，中小企业的发展一方面增加了工作岗位，吸收了大量的社会劳动力，另一方面也对国民经济的增长提供了巨大的贡献。而会计核算是实现企业发展的重要基础。随着我国企业规模的持续扩大，会计核算也变得趋于多样化和复杂，当前，我国企业在会计核算方面还不够完善和成熟，在工作中存在一些问题。因此，企业要以发展目标和经营实际为基础，以会计准则为前提，对会计核算工作中存在的问题进行分析和探索，进而提高企业会计核算的水平，促进企业健康发展。但是由于发展过程中的种种条件限制，这些企业财务核算存在诸多问题，其中，成本核算是非常关键的问题。同时，由于成本核算是与企业具体的生产经营实际紧密衔接，所以很难通过统一的模式制约。关键词企业会计核算成本核算ABSTRACTABSTRACT：Alongwithourcountryunceasingtotheexistingeconomicsystemdeepeningreform,causesourcountrymarketeconomydevelopmentprosperity.Inthisnewsituationofeconomicdevelopment,alargenumberofsmallandmedium-sizedenterpriseswithdifferentscaleshaveemergedinvariousindustriesinChina,whichhavebecomeimportantpillarsofthedevelopmentofChina'smarketeconomy.Enterpriseswanttoimproveindustrycompetitivenessunderthenewsituationineconomy,gethealthyandstabledevelopment,besuretoupdatemanagement,aswellasthemanagementidea,expandtheenterprisedevelopmentspace,seekingmulti-fieldandmulti-levelcooperation,thedevelopmentofsmallandmedium-sizedenterprisesontheonehand,increasedthework,toabsorbalargenumberofsociallaborforce,ontheotherhandalsotothegrowthofthenationaleconomyprovidesagreatcontribution.Accountingisanimportantbasisforthedevelopmentofenterprises.WiththecontinuousexpansionofChina'senterprisescale,accountinghasbecomemorediversifiedandcomplex.Atpresent,China'senterprisesarenotperfectandmatureinaccounting,andtherearesomeproblemsinthework.Therefore,enterprisesshouldbebasedonthedevelopmentgoalsandtheactualoperation,onthepremiseofaccountingstandards,analysisandexplorationoftheproblemsintheaccountingwork,soastoimprovethelevelofenterpriseaccountingandpromotethehealthydevelopmentofenterprises.However,duetovariousconditionsinthedevelopmentprocess,therearemanyproblemsinthefinancialaccountingoftheseenterprises.Atthesametime,becausethecostaccountingiscloselyconnectedwiththeactualproductionandoperationofenterprises,itisdifficulttorestrictbyaunifiedmodel.KEYWORDS：EnterpriseAccountingCostaccounting目录绪论....................................................................4（一）、企业背景....................................................4（二）会计核算......................................................41．会计核算的定义................................................42．会计核算的职能................................................53．会计核算的重要性..............................................5一、企业会计成本核算存在的问题和影响....................................6（一）、企业会计成本核算存在的问题..................................61．存货发出计价方法与企业生产经营实际不适合......................62．成本核算流程不衔接............................................63．成本结转所依据的必要原始资料缺...
