搜搜考试网急!希望英语好的朋友能帮我翻译这篇论文的摘要,我语法不好,谢了
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急!希望英语好的朋友能帮我翻译这篇论文的摘要,我语法不好,谢了
摘 要
文章通过对我国中小企业在审计中出现的问题的案例,如：应交税金、应收账款、预售账款、主营业务收入、坏账准备来说明当前中小企业在财务管理方面存在的问题,比如：管理模式僵化,管理观念陈旧；财务会计工作流程不规范、不严格；中小企业业主与会计存在裙带、亲属关系；领导者素质差,管理意识落后等等.造成中小企业出现问题的原因,除了企业自身以外,外部因素也有一定的责任,比如：会计监督体系不完善；有关中小企业的法律法规不健全,政府宏观管理滞后；融资渠道困难重重.并对以上问题提出了一些解决的审计对策与建议.
关键词：中小企业的问题；审计对策；企业对策
摘 要
文章通过对我国中小企业在审计中出现的问题的案例,如：应交税金、应收账款、预售账款、主营业务收入、坏账准备来说明当前中小企业在财务管理方面存在的问题,比如：管理模式僵化,管理观念陈旧；财务会计工作流程不规范、不严格；中小企业业主与会计存在裙带、亲属关系；领导者素质差,管理意识落后等等.造成中小企业出现问题的原因,除了企业自身以外,外部因素也有一定的责任,比如：会计监督体系不完善；有关中小企业的法律法规不健全,政府宏观管理滞后；融资渠道困难重重.并对以上问题提出了一些解决的审计对策与建议.
关键词：中小企业的问题；审计对策；企业对策
Abstract
Through the audit of China's SMEs in the problems in the case,such as:Yingjiaoshuijin,receivables,the sale of accounts receivable,income from principal operations,prepared to explain the current bad debts of SMEs in the financial management problems that exist in ,For example:management model rigid,outdated management concepts,financial accounting process was not standardized,not strict; SME owners and the accounting exist crony,family relations; poor quality of leadership,management awareness backward,and so on.Causing a problem for SMEs,in addition to their own,external factors also have certain responsibilities,such as:inadequate accounting system of supervision; SME-related laws and regulations not perfect,lagging behind the government's macroeconomic management; financing difficulties.The above problems and made a number of measures to resolve the audit and recommendations.
Through the audit of China's SMEs in the problems in the case,such as:Yingjiaoshuijin,receivables,the sale of accounts receivable,income from principal operations,prepared to explain the current bad debts of SMEs in the financial management problems that exist in ,For example:management model rigid,outdated management concepts,financial accounting process was not standardized,not strict; SME owners and the accounting exist crony,family relations; poor quality of leadership,management awareness backward,and so on.Causing a problem for SMEs,in addition to their own,external factors also have certain responsibilities,such as:inadequate accounting system of supervision; SME-related laws and regulations not perfect,lagging behind the government's macroeconomic management; financing difficulties.The above problems and made a number of measures to resolve the audit and recommendations.
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