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伴随着国家针对小微企业优惠政策的实施和从2013年1月起小企业会计准则的全面实施,小微企业的发展得到了前所未有的关注。小微企业存在观念过时、投资渠道简单、资本结构不合理、融资渠道不通畅、财务人员专业素质整体偏低、会计信息失真等问题,针对这些问题提出了相应的改进措施。
With the implementation of preferential policies for small and micro enterprises by the state and the full implementation of the accounting standards for small enterprises from January 2013, the development of small and micro enterprises has received unprecedented attention. The existing concepts of small and micro enterprises are outdated, the investment channels are simple, the capital structure is irrational, the financing channels are not smooth, the overall professional quality of financial staff is low, the accounting information is distorted and so on. The corresponding improvement measures are put forward for these problems.