英语论文网

Some SMEs do not set up accounts to vote on behalf of account , or set up accounts, but the accounts of the chaos. There are a considerable number of SMEs set up two sets of accounts or sets of accounts . According to the source in a questionnaire study concluded that the ratio of SMEs exist two sets of accounts up to 78.36% , which indicates that China's SMEs serious distortion of accounting information . In accounting terms , prepaid expenses accrued expenses are not required amortization , profit manipulation , the use of rolling back the way bookkeeping account and so on, some of the aging structure of accounting staff knowledge and expertise is low , so many theoretically perfect accounting methods and complex accounting techniques can not be implemented , or implemented compromised.

会计的基本职能之一就是实行会计监督，保证会计信息的真实准确，保证会计行为的合理合规。内部会计监督要求会计人员对本企业内部的经济活去进行会计监督，但是中小企业的管理者常干预会计工作，会计人员受制于管理者或受利益驱使，往往按管理者的意图行事。使用会计的监督职能几乎无法进行。

One of the basic functions of accounting and accounting supervision , to ensure true and accurate accounting information , accounting practices to ensure reasonable compliance . Internal accounting supervision and accounting personnel requirements of the economic activity within the enterprise to carry out accounting supervision, but SME managers often interfere accounting work , accounting personnel, subject to the manager or motivated by profit , often according to management's intent to act . The use of accounting oversight function is almost impossible.

原始凭证的获取要付出成本，是因为企业在购买商品物资时要不要发票存在着不同的价格，若要发票，要加价，价格较高；不要发票价格较低，两者的差价是税款。中小企业往往希望比较低的价格成本，但是又无法取得记账所需的合法凭证。

Original certificate must pay the cost of access , because companies in the purchase of goods and materials when you do not invoice the existence of different prices , to invoices, to increase , higher prices ; Do not lower the invoice price , the difference between the two is taxes. SMEs often want to compare prices of low cost , but it is unable to obtain the required legal documents bookkeeping . Some companies can not get the costs incurred after the invoice only get non-compliant receipt. Occurred in the higher authorities assessed expenses. Enterprises had to not make this account , or transfers between notes .

[ Case ] Lee CPA audit Huaxing Company 2003 annual financial statements , we found Huaxing purchase and sales company accounting documents accompanying most original and homemade IOUs payment certificate. CPA firm to put forward a sound accounting documents Huaxing recommendations Huaxing company's accounting officer told CPA , they also know that the accounting treatment of the original must have a valid certificate support, but because they are dealing with each other , mostly self-employed, most of the transactions are cash transactions and no relevant evidence . They have no way to ask for a certificate valid only with IOUs and homemade payment credentials to support accounting treatment. But they have to ensure that these economic activities actually happened . CPA regard to trace down , out of storage by checking the relevant orders, sales ( purchase ) contracts, certificates, and to counterparties freight circularization , the accounting treatment of these transactions are recognized . When a project manager prepare audit re