SME accounting Standardizing

Abstract: At present, SMEs in the accounting problems mainly in the ill-defined body of accounting, basic accounting work is weak, to prove the occurrence of the formal economic activities is difficult to obtain original documents, system loss, not the quality of employees higher. These issues should be combined with the form of flexible small and medium enterprises, small scale features, to resolve the following two aspects: first, the continuous improvement of their own, through improving the quality of its managers, employees of the introduction of high-quality accounting bodies, and gradually and advanced system integration. Second national Laws and regulations to strengthen the construction and establishment of accounting standards for SMEs, the legal norms from business accounting. Also, the strengthening of national institutions such as tax, business and other departments on the supervision of the business enterprise economy and guide social supervision. through various efforts, SMEs in China accounting norms as soon as possible, so as to promote rapid and healthy development of SMEs.

Keywords: SMEs, accounting, standardized
Standardization of accounting problems can not be seen in isolation, through the joint efforts of many in order to fundamentally solve the problem of accounting standardization.

First, continue to improve their own
To solve the problem of SMEs accounting standardization, we must first solve the problem of their own problems. Enterprises to enhance their overall quality through the establishment of a sound financial institutions and systems, establish a good corporate culture and other measures, hard skills, and constantly improve their own .

(A to improve the quality of enterprise managers
Overall management of existing small and medium level is not high, accounting bodies on issues such as insufficient attention, which is the quality of enterprise managers have a great relationship. We can hold high-level talent through regular training courses on wide publicity to the introduction of new accounting Laws and regulations, accounting policies and other aspects, so that business leaders understand the accounting knowledge, be able to read the accounting data, financial analysis and financial decision making science, while they deeply aware of their responsibilities in the accounting work, and accounting personnel to determine the behavior of their own which is legal and what is illegal, the real take on accountability of the main the task. SME managers should be aware that in the new market situation, we want to establish a modern enterprise, we must abandon the old management concepts, introduction of advanced management mode. This includes the establishment of a sound financial institutions, and improve small and medium financial institutions will change the current accounting irregularities that exist in a variety of phenomena. managers improve their own quality Meanwhile, enterprises should pay attention to the improvement of overall quality.

(B strengthen internal oversight we can refer to some already experienced a similar situation and successfully overcome them valuable experience in the enterprise, combined with the actual situation of SMEs in China currently, the establishment of monitoring mechanisms for their own. For example, all enterprises, can be set independently enterprises outside the financial institution's internal audit agency, by a dedicated internal audit staff to perform internal oversight functions, does not set the corporate internal audit, by accounting organizations, accounting personnel in the enterprise's economic activities through peer review for the supervision and inspection, can also elected representatives of the accounting staff of the enterprise ad hoc steering group in the form of joint investigations, to achieve internal supervision and inspection. By these means gradually establish and improve internal supervision model, and promote the standardization of business accounting.

(C establish a sound corporate accounting organizations and systems
SMEs should have a sound accounting office as soon as possible and try to improve internal accounting system, improve the quality of accounting practitioners, accounting certificates effectively implemented, follow-up to strengthen education in accounting personnel. By Laws and regulations of the accounting unit accounting positions accounting qualification certificates must be on small and medium enterprises to strictly require that all accountants must hold a qualification certificate before induction, which help to improve the quality of small and medium business accounting personnel, who do not meet the requirements of exclusion outside of corporate accounting positions. but also for the status of the accounting staff of SMEs, increase the existing accounting system, especially small business accounting system, training, and strengthen the accounting professional ethics education, which is a comprehensive accounting norms to promote the importance of primary and secondary links. Training can take many forms, such as local accounting departments at all levels of accounting staff regularly organize follow-up education. through various channels, training and education to achieve a comprehensive corporate accounting staff to improve the professional competence and ethical standards of operation, and effectively "honesty, personal integrity, compliance with standards, not to cook the books" to ensure the standardization of business accounting smoothly.

(D comprehensively promote Computerized Accounting
Many companies still remain in the accounting for cash and other simple statistical data, can not provide effective business development assistance. As economic conditions improve and the management level, replace the manual accounting Accounting development of the times inevitable, sooner or later just for SMEs to do. Accounting Accounting staff can improve efficiency and achieve some of the information, sharing of resources, enhance the standardization of accounting degree. Therefore, SMEs should speed up the Computer Accounting process, provide effective protection for the accounting standardization. First, accelerate the development of Computer hardware and software investment, the second is to strengthen the accounting staff and Computerized accounting system for SMEs and improve skills.

(E fully implement the accounting standards
Comprehensive and rapid implementation of new accounting standards system enterprise .2006 15 February, the Ministry of Finance officially launched the business accounting standards, provisions from 1 January 2007 onwards are implemented within the scope of the listed companies to encourage other enterprises. The new accounting The establishment of criteria for systems, comply with China's rapid economic and international market needs in order to improve the quality of accounting information as the core, and strengthen the investors and the general public the concept of decision-useful accounting information, the first built with China's socialist market economy compatible with the convergence of international standards, covering all their business transactions can be implemented independently of the corporate accounting standards system, and to improve the international financial reporting standards provide a useful reference, to achieve the construction of the new China Accounting Standards and historic leap breakthrough. enterprises should seize the moment and organize relevant personnel to study, understand and master the essence of the new accounting standards, new ideas, in practical work to implement the new accounting standards.

Second, optimize the external environment
Self-improvement in the enterprise, the state should also strengthen legislation to create a good environment for SME development. The last two years the development of SMEs in government paid much attention, the NPC issued <<SME Promotion Law ">, reflect the strategic decisions of SMEs in national development. The Law of capital, policy and other aspects of the creation and development of SMEs to create a good environment, but also from technological innovation, market development, social services provides a range of incentives. the implementation of the Act will improve the business environment for SMEs, and promote the healthy development of small and medium enterprises, SMEs play in economic and social development in the important role of a fundamental solution to the difficulties of finance for SMEs, innovation ability and management level is not high the status quo. at all levels of government, banks, financial institutions and social services according to SME Promotion Law, to implement measures to promote SME development. At the same time <"Small Enterprise Accounting System>> was started in January 2005 , accounting for small and medium enterprises play a role in standardization. But only through the two laws to regulate the accounting and financial management of SMEs is not enough, but also in many ways to make laws and regulations, improve the external environment, and strengthen supervision guidance. Links to Research Papers Download http://www.hi138.com (a formulation suitable for the characteristics of accounting standards for SMEs
At present, China has developed a <"Small Enterprise Accounting System>>, to some extent, regulate the small business accounting, but not to include the medium-sized enterprises. China should also develop accounting standards for SMEs in China. In the accounting standards making process, should fully consider the characteristics of SMEs. As small and medium business was relatively low, accounting, centralized accounting commonly used methods, namely, the uniform handling by the accounting bodies, the limited types of transactions, business activities are relatively simple and usually require only simple data, there is no deep analysis of the data produced needs, so we can consider the work of such companies use different accounting requirements, the need to establish an independent accounting organization in the enterprise, pay attention to the separation of incompatible duties, such as cashiers, general ledger and auditing, treasury and general ledger, and a breakdown of the separation, can be appropriate for simplified accounting. In addition, the SME sector involves a wide set of accounts should be considered universal, property and businesses and individuals for household spending take the case of mutual , the current account should be set to be accounted for. appropriate to relax the identification certificate, not a single unified invoice identified as the only legitimate evidence to solve difficult for SMEs to obtain legal credentials and so on.

(B through policy guidance to improve the living environment of SMEs
SMEs in China accounting irregularities earlier by a variety of reasons into. Enterprises is also conducive to good living environment of accounting and healthy development of enterprises. For example: Chinese SMEs in capital, technology, government support, and large enterprises or anti- compared to state-owned enterprises was in a weak position. This may result in lack of funds is the financing of enterprises in difficulty, no guarantees are not enough banks and other financial institutions, effective support. I think these issues through such measures as the Government's policy guidance improve the living environment for SMEs. My Government has introduced the <<SME Promotion Law "> is a good example. In addition, you can also guide the establishment of SME funding by the government. including special purpose funds, guarantee funds, venture capital funds, mutual funds, their source of funding for all levels of government financial institutions and SME membership fees, fund management, the implementation of closed operation, focused on supporting the development of SMEs.

(C strengthen national institutions supervision and management of enterprises
From the current the current situation of SMEs in China, rely on their own constraints to regulate the accounting work is not realistic, we should be more help of external supervision, to help SMEs to achieve the accounting standardization. Oversight of the accounting oversight by the state, society monitoring and supervision of internal supervision system of the Trinity, of which the first two are external oversight. state supervision by the financial, taxation, banking, business, the securities regulatory authorities exercise supervision in accordance with relevant laws and regulations.

First, financial sector supervision and guidance to small and medium enterprises should be in accordance with <"Accounting basic work norms>> requires the establishment of a sound system for the books. According to the regulations: SMEs should be established within the prescribed time the books of a more comprehensive system that does not meet the accounting basis job specifications, must be promptly dealt with seriously. the financial sector should strengthen the work of guidance to help SMEs prepare accounts according to law. Second, we should strengthen the supervision of accounting personnel to SMEs. the financial sector should be based on relevant laws and regulations do the following: (1 to SME accounting personnel qualification certificate management system. enterprises to employ the accounting staff must meet certain qualifications, possessing qualifications recognized by the financial sector, or be punished. (2 regular business of SME accounting staff training and professional ethics, continually improve its operational level, and fully play its role. (3) not accounting personnel perform their duties conscientiously, to cancel their qualifications, cancellation of the qualification certificate, shall not engage in accounting work. Finally, the financial sector should urge the establishment of SMEs, sound internal control system of accounting and internal accounting systems.

The tax department should also check the way of improvement, focusing on the substantive audit, indeed eliminate corporate tax evasion in order to establish a fair tax environment for small and medium enterprises to improve the attitude of the tax officers and the establishment of a tax agent system to increase the rate of tax declarations, reduce the tax burden on staff to carry out checking heart.

(D strengthen social supervision
Community supervision as the main body is the accounting agency, by its acceptance of others entrusted to the relevant units of accounting work to audit, verification and so on. From
Accounting supervision system of the present point of view, social supervision is an important part of them. With the GEM fast in the overall listing of China's stock market, the important role of private accounting bodies are also more obvious. We also see that the Government directly to corporate accounting departments the work of supervision, the supervision costs are relatively high, the effectiveness of supervision is also relatively poor, easily lead to corruption and other social issues. internal oversight functions difficult to work short term, the government should change the mode of supervision, in grasping the work of the standardization of accounting basis Based on the key to monitor the quality of accounting information that oversee the business of intermediaries, continue to strengthen social supervision. to small and medium accounting firms to become the leading force in the external monitor. for enterprise development to create a good social environment.

SMEs through Research we can find the current accounting irregularities that exist in a variety of causes of the phenomenon are many, so we should be through the integrated use of various means, take a gradual approach in the long period of time gradually changing the medium business accounting norms phenomenon, and guide the healthy development of SMEs. Links http://www.hi138.com Research Papers Download