关于无锡市中小企业会计核算情况的调查报告

内容摘要············································3

关键词··············································3

一、引言············································4

二、会计核算情况调查的内容··························4

三、会计核算情况调查结果····························4

 （一）调研总体情况·······························4

 （二）调研具体情况·······························5

四、调查结果情况分析································6

 （一）核算方式情况分析···························6

 （二）固定资产核算情况分析·······················7

 （三）税务缴纳情况分析···························7

 （四）财务管理情况分析···························8

五、中小企业会计核算中存在的问题···················8

 （一）财务管理意识薄弱，财务管理者素质不高······9

 （二）企业内部财政权过度集中····················9

 （三）企业资金成本管理严重弱化··················10

 （四）企业财务利益分配成大问题··················10

六、采取相应的对策································11

七、结语··········································11

参考文献···········································12

附：调查问卷·······································13

内 容 摘 要

 改革开放近40年来，我国的经济发展非常之迅速，已然成为全球第二大经济体。当代企业的经营者为了达成自己的目标和收获利益，成立了许多中小型企业。虽然中小企业在对增加社会就业率和促进经济增长等方面有着不可替代的作用，但是中小企业的数量急剧增加，出现的财务上的问题也是越来越多。提高中小企业核算水平、加强会计监督已成为企业发展的重中之重。本文以无锡市的几十个中小企业为例，站在企业的角度，对其会计核算情况进行了抽样调查。根据调查结果进行了分析，对无锡市的中小企业该如何改正在会计核算中存在的不足提出了建议。

关键词：无锡市；中小企业；会计核算；问卷调查