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随着我国改革开放政策的实施,典当行业在我国如雨后春笋般迅速发展起来,典当行业成为我国中小企业融资的重要渠道之一,在一定程度上带动着我国经济的发展。随着典当行业规模的壮大,国家对其监督也越来越严格,因此,规范典当行业的会计核算问题是监督和管理方式之一。但是,由于典当行业在我国的发展并不成熟,因此其相关业务的会计核算工作存在着问题,严重制约了典当行业的发展。本文通过对典当行业的会计核算问题进行研究分析,并针对具体问题提出相应的解决措施。
With the implementation of China’s reform and opening up policy, the pawn industry has mushroomed in our country. The pawn industry has become one of the important channels for the financing of the small and medium-sized enterprises in our country, to a certain extent, driving the economic development in our country. With the expansion of the scale of the pawn industry, the state has become more and more strict in its supervision. Therefore, the accounting regulation of the pawn industry is one of the ways of supervision and management. However, due to the immature development of the pawn industry in our country, there are problems in the accounting of its related businesses, seriously restricting the development of the pawn industry. In this paper, the accounting analysis of the pawn industry research and analysis, and propose specific solutions to specific problems.