SME accounting system designed to explore the

        Paper Keywords: SME accounting system design
        Abstract: SMEs as an important part of the national economy, its accounting system is sound, reasonable and directly related to the quality of corporate accounting, and even affect the survival and development of enterprises, it is also related to the national economy. As the SME's own characteristics and reality, mainly targeted at large enterprises accounting system is not suited to their practice and therefore I designated according to their specific business needs in line with its own accounting system to simplify and standardize the accounting, to ensure the true integrity of accounting Information effectively to meet the accounting Information users need to promote their healthy development.
            
            
        First, the status and characteristics of SME accounting
            
        1, Accounting Subject: Most small businesses are sole proprietorship, partnership or joint-stock cooperative enterprises. Sole proprietorship, partnership, business ownership and management is usually the right combination of two. This separation of ownership of large enterprises different. Many small enterprises are natural business, does not have legal status, the debt to unlimited liability. Enterprise itself occurred in a variety of economic issues and the owner of the individuals and families often mixed with other matters, resulting in benefits confusion.
        2, accounting bodies and accounting personnel: the small-business accounting bodies set up relatively simple, low-level division of labor is not clear, more part-time; some small businesses do not set up accounting body and has no full-time financial management, personnel, financial management functions from the other staff supervision, or by business executives who single-handedly. Small business accounting small number of personnel, division of labor is not thin, not fixed, generally low professional level, undocumented posts is serious.
        3, the accounting control: small businesses rarely own design rules, the general copying the existing accounting system, but also Shanfanjiujian; accounting personnel are often required by the leadership of intent to act, not according to accounting standards, accounting systems to law, because if you do not act according to the intention of the leadership, mobilization efforts will be even dismissal.
        4, accounting courses and accounting statements: Compared with large enterprises, small business accounting courses in the assets, liabilities, similar to but more simple, some equity, we have the particularity. Small business accounting statements common problem is: the preparation of statements of types of failure, reports the project is incomplete, and sometimes with the relevant departments under the leadership of the need for temporary fabricate data, the accounting statements of Information distortion is relatively serious.
            
        Second, SME accounting system design principles to be followed
            
        1, implementing the 'accounting', 'Company Accounting Standards' and the related laws and regulations. Design of small business accounting system must be based on accounting, business accounting standards and relevant laws and regulations as the basis, can not go beyond or exceed the provisions of national unity.
        2, carry out accounting and financial management principle of combining. Small-business accounting bodies simple, there are fewer, it is impossible dedicated staff engaged in accounting and financial management, accounting and financial management in line with a combination of the characteristics of small-business accounting.
        3, implement the accounting system and tax laws and regulations compatible with the principle as far as possible. Small business accounting Information primarily to meet the needs of the state's tax collection and management, therefore, the best small business accounting records as far as possible in harmony with the tax laws, so that the elements of accounting recognition and measurement requirements as far as possible consistent with the tax laws.
        4, uniformity and flexibility in implementing the principle of combining. Small business accounting system designed to follow state regulations on the one hand, on the other small businesses to consider the characteristics of their own, without violation of state regulations, under the premise as far as possible small business accounting system has some flexibility.
            
        Third, design the contents of the accounting system for SMEs
            
        Enterprise Accounting System Design elements: system design should include the accounting organization, accounting systems design, accounting and control system design.
          
        1, the accounting organization system design
        For small business accounting system, the above-mentioned characteristics in the design of accounting systems to consider the business management organization system settings, and with this consistency. As the volume of business small business small, accounting only a centralized accounting method, that is, the integration of the accounting bodies. Also, because there are fewer small businesses engaged in accounting staff will not be too much, from an internal control requirements, the general to 2-3 is appropriate, from time to set up independent accounting bodies, and in the management accounting-based organizations, and to designate a person served as finance director. Because there are fewer accountants in order to achieve the purpose of accounting controls, accounting job set-up and division of responsibilities and rights, can be set to three positions:
          (1) The accounting manager and general ledger accounting. Their responsibility is director (manager) directly under the leadership is responsible for corporate accounting, accounting management work (in the financial accounting treatment not help the leadership of the Department of Management), and is responsible for preparing, reviewing accounting vouchers, registration general ledger, preparation of accounting statements and cost accounting.
          (2) The cashier positions. Responsible for monetary funds collection and payment on the specific services, such as records of the journals, daily currency income and expenditure of funds, reporting, paying taxes, petty cash accounts and so on.
          (3) and a breakdown of the accounting and auditing positions. Is responsible for the registration of a breakdown of all kinds, the regular reconciliation of accounts, property arrangements and implementation of inventory work.
        2, accounting system design
        (1) chart of accounts is the right company prepare accounts, reasonable accounting and an important basis for the preparation of statements. And medium-sized enterprises compared to fewer economic operations, subject to set should be properly streamlined. According to the particularity of small business accounting, we believe that small businesses should be set as the top-32 a Subject:
        ① asset classes: cash, bank deposits, short-term investments, notes receivable, accounts receivable, other receivables, inventories, prepaid expenses, long-term investments, fixed assets, accumulated depreciation, construction in progress, intangible assets;
        ② liabilities categories: short-term borrowings, notes payable, accounts payable, other payables to meet the wages payable, tax payable, accrued expenses, long-term borrowings;
        ③ equity categories: paid-up capital, capital surplus, retained earnings, year profits;
        ④ Cost categories: main business costs;
        ⑤ profit and loss categories: main business income, other income, investment income, core operating expenses, other expenses, income taxes.
        (2) The selection and design of accounting statements:
        At present, the basic work of small business accounting is relatively weak, and because small businesses are all concerned with management rights for all is closely related to the external users of accounting Information is relatively small, mainly the tax authorities and creditors. Therefore, the choice of small business accounting statements and design from the following aspects:
        ① design of a basic accounting information is only available for a brief accounting statements should be allowed to small businesses in the form of a brief prepared in accordance with the provision of assets and liabilities and income statement;
        ② to allow small businesses do not have to prepare and provide cash flow statements;
        ③ small businesses due to a relatively small scale of business and social impact of a smaller scope, its content should be relatively brief Statements do not have a separate schedule of the preparation of impairment of assets, profit distribution statement, statement of changes in equity and so on, on these important aspects of information can be in the form of notes with the schedule or description.
          
        3, the accounting control system design
        In the SME accounting control system design aspects include: monetary funds control, procurement and payment of accounting control, sales and receivables accounting controls, physical asset control, Financial Risk control, management Information Systems control. Here is the analysis and study in this regard: reposted elsewhere in the paper for free Download Center http://www.hi138.com
        (1) Monetary financial control is the SME accounting control points. SMEs should be used to separate incompatible duties, authorization approved method, currency and capital income, custody, expenses and the whole process of critical control points strictly regulated. An effective monetary funds control system should include the following:
        ① general cash receipts should be numbered consecutively in 'cash receipts' control, receipt from the cashier, cashier, the responsible person of common signature, stub safekeeping. Daily income of the funds, should be fully deposited in banks 'cash-carrying single' to pay accountants to audit a timely manner, and according to accounting.
        ② In addition to sporadic small extra payments are generally applied bank check. Forbidden to issue bearer, blank checks, check seal must be kept separately by the relevant responsible person shall be arranged by the cashier one person. All payments should be taken to 'payment order' control.
        ③ payment of wages for the preparation of payroll, only after examination by the head of the issuance, payment, when signed by the recipients.
        ④ cashier and registration of the work should be separated from the work of ledger, especially close to our customers and a breakdown of the cashier not to prevent the embezzlement, misappropriation of public funds.
        (2) The procurement and payment accounting control
        As businesses in the procurement process there is often a result of the phenomenon of enterprise funds rebate loss or Zhicijiagao issues such as the procurement of goods, therefore, SMEs need to strengthen the procurement and payment accounting controls and specific controls include:
        ① business should be responsible for the purchasing department, through the fill in the required departments 'requisitions' control. The accounting department, in accordance 'requisitions' check inventory and budget, fund-raising after verification of payment in order to avoid the occurrence of the phenomenon of blind purchases.
        ② delivered the goods when the acceptance by the department and fill in custody 'storage alone' by the inspection staff and the person signing, a board account to stay prepared, a cross-purchasing department. ③ With Shenqian requisitioned items of 'Chu Kudan' hair collar.
          (3) sales and receivables accounting control
        Of SMEs in the sales and receivables accounting controls, we should be concerned about the pricing principle, collection methods sales policy formulation, clear sales offices and sales personnel, functions and powers to strengthen the conclusion of the contract, goods issue and receivable recovery accounting controls to prevent fraud in the sales process to avoid or reduce bad debt losses, specifically including:
        ① enterprise sales organizations should be dedicated for sales, mainly through the 'supply contract' to sell control. All the sale of goods shall be issued in uniform invoices, invoices from the accounting departments under a unified management and review system for use on a regular basis.
        ② sales personnel shall not engage in a breakdown of sales and accounts receivable and a breakdown of the registration exercise, to prevent private income receivable, misappropriation of cash or fabrication customers, inflated assets.
        ③ credit operations, sales discounts and discounts, as well as bad treatment, subject to business-related person in charge can only apply for the written approval.
        (4) physical assets, accounting control
        Although the physical assets of SMEs are not huge, but changes in the increase or decrease of assets, custody, maintenance and records, or the need for strict control. From the acquisition of assets, custody, requisitioned from the store, issue, inventory, processing and other sectors to identify critical control points, with authority to authorize the accounting records and physical custody of mutual separation and constraints, non-physical custody are not entitled to receive the shipment and a series of control methods, to prevent all kinds of physical assets stolen, Touna, damage and loss.
        (5) Financial Risk Control: Financial Risk refers to the lieutenant-colonel corporate earnings of foreign loans to businesses brought about uncertainty and risk.
        On the one hand, effective use of debt, can greatly improve the operational efficiency of SMEs. When business is good, the profit is high, the high debt will bring about the rapid growth of business. On the other hand, the SMEs will leverage its own business impact on the profitability of capital, due to debt management to bear considerable interest costs, and the creditors of the company's assets have priority rights to payment.
        (6) Management Information Systems Control: Management Information System, which is to internal management, at all levels of department heads, other personnel, as well as the relevant departments outside the enterprise (personnel) to provide Information Systems. Through management Information Systems, small and medium enterprises within the staff a clear understanding of the enterprise's internal control system, specifically its responsibilities and tasks, and timely access to and exchange of their implementation, management and control of the business process in the required information.
            
        References:
        1. The People's Republic of China Ministry of Finance, Small Business Accounting System 2004
        2. Zhouyou Mei small business accounting system practices and case 2004 reposted elsewhere in the Research Papers Download http://www.hi138.com