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随着我国改革开放的深入实施和市场经济的不断发展,我国中小企业信用担保行业已经经历了十几年的艰难发展历程,这些融资性担保企业在有效缓解了中小企业融资贷款的难题的基础上,提升了企业的信用,促进中小企业的孵化与培育,为我国社会主义市场经济的经济发展、社会的进步起到了积极的促进作用。同时,随着新准则的实施,随着我国融资性担保行业的快速发展,对其会计核算中存在的问题进行研究,对其财务管理中潜藏的问题进行探讨具有十分重要的实际意义。本文将以新准则作为研究基础,对我国融资性担保企业会计核算中存在的问题进行分析和探讨,并寻根溯源找出解决这些问题的有效策略,以期为促进我国融资性担保企业的发展奠定基础。
With the further implementation of China’s reform and opening up and the continuous development of the market economy, the credit guarantee industry for SMEs in China has undergone a difficult development over a decade. Based on the effective alleviation of financing difficulties for SMEs , Promoted the credit of enterprises, promoted the incubation and nurturing of SMEs, and played a positive role in promoting the economic development and social progress of our socialist market economy. At the same time, with the implementation of the new guidelines, with the rapid development of financing guarantee industry in our country, it is of great significance to study the problems existing in its accounting and explore the hidden problems in its financial management. This article will take the new criterion as the research foundation to analyze and discuss the problems existing in our country’s financial guarantee enterprise’s accounting and find out the effective strategies to solve these problems so as to lay a foundation for the development of our country’s financing guarantee enterprise .