目 录
摘 要 ............................................................. I ABSTRACT ............................................................ II 第1章 绪论 .......................................................... 1 1.1研究背景 ....................................................... 1 1.2研究的方法与思路 ............................................... 1 第2章 私营企业期间费用的概念 ....................................... 2 2.1期间费用的内涵 ................................................. 2 2.1.1期间费用的界定 ............................................ 2 2.1.2期间费用的构成 ............................................ 2 2.1.3期间费用的特征 ............................................ 3 2.2期间费用对私营企业的影响 ....................................... 3 第3章 我国私营企业期间费用控制的问题及原因 ......................... 7 3.1我国私营企业期间费用控制的现存问题 ............................. 7 3.1.1内部控制制度不健全 ........................................ 7 3.1.2会计基础工作薄弱 .......................................... 8 3.1.3会计人员业务素质较低 ...................................... 9 3.1.4期间费用的产生具有盲目性 ................................. 10 3.2我国私营企业期间费用控制薄弱的原因 ............................ 10 3.2.1内部原因 ................................................. 11 3.2.2外部原因 ................................................. 14 第4章 我国私营企业期间费用控制的措施 .............................. 16
4.1期间费用的控制 ................................................ 16 4.2改进期间费用内部控制的措施 .................................... 17 4.2.1期间费用控制的原则 ....................................... 17 4.2.2控制的体系 ............................................... 18 4.2.3期间费用控制的流程与方法 ................................. 19 4.2.4期间费用控制的其他建议 ................................... 22 4.3改良期间费用控制外部环境的措施 ................................ 23 4.3.1会计立法及审计工作的建议 ................................. 23 4.3.2政府宏观管理的建议 ....................................... 24 结 论 ............................................................ 25 致 谢 ............................................................ 26 参考文献 ............................................................ 27
摘 要
截止到2006年，我国已有私营企业498.1万户，雇员达到6 586.3万人，占全国就业总人口的9.03%，缴纳税收3 495.2亿元，占全国税收总额9.3%，私营经济已成为国民经济的重要组成部分。
私营企业在面临着国内和国际严峻挑战的同时，内部控制的薄弱，尤其是期间费用的控制不力成为了其前进道路上的绊脚石。同其它类型的企业相比，私营企业的实际财务负责人往往是家族成员，其内部会计控制的基础工作相对薄弱，大多数私营企业内部会计控制规范不完整，存在费用划定界线不清、成本核算粗放、会计信息失真等情况。私营企业对期间费用的管理不力，使得财务部门难以为业主及管理层提供真实、有效的财务信息，从一定程度上也缩短了私营企业的生命周期。因此，如何做好私营企业期间费用的控制工作，是一个值得研究的课题。
本文主要分为四个部分。第一部分对私营企业期间费用的定义、构成、特征和影响进行简单阐述。第二部分论述了当前我国私营企业期间费用控制存在的问题，并针对导致问题的原因进行分析。从内部控制制度、会计基础工作、会计人员业务素质等方面存在的问题分别进行阐述，通过对问题的剖析，总结出内部控制和外部环境两方面的原因。第三部分是本文的重点。针对存在的问题及原因找出私营企业期间费用控制的措施，论述了控制的原则、控制的体系、控制的流程和方法，并对当前会计立法、审计工作以及政府宏观管理方面提出建议。第四部分得出结论，并对改革后的私营企业发展前景进行展望。
通过本文对我国私营企业期间费用控制中存在的问题与原因分析，提出一系列解决问题的措施和建议，无论对我国私营业主的经营管理，还是对我国私营经济的发展，都有着积极的意义。
关键词：私营企业；期间费用；存在问题；措施
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Abstract
Up to 2006, our country had the Private enterprise 4,981,000 households, the employee achieves 6 5,863,000 people, accounts for the national employment total population 9.03%, the payment tax revenue 3 49,520,000,000 Yuan, account for the national tax revenue total amount 9.3%, the private sector has become the national economy the important component.
The Private enterprise while is facing domestic and international serious challenge, internal control weakness, particularly period expense's control strength has not become on its path of advancement's stumbling obstacle. Compares with other type's enterprise, Private enterprise's actual financial people in charge often are the family members, its internal accounting controls the foundation work is relatively weak, majority Private enterprise internal accounting controls the standard not to be incomplete, the existence expense delimits the demarcation line not clear, the cost accounting to be extensive, situations and so on accounting information distortion. The Private enterprise to period expense's management strength, does not cause the Finance department with difficulty really supplies, the effective financial information for the owner and the management, also reduced Private enterprise's life cycle from the certain extent.
This article mainly divides into four parts. The first part to the Private enterprise period expense's definition, the constitution, the characteristic and the influence carries on the simple elaboration. The second part elaborated the current our country Private enterprise period expense control existence question, and aims at causes the question the reason to carry on the analysis. The question which from the accounting basis work, the internal control system, aspects and so on accounting personnels professional quality exist carries on the elaboration separately, through to the question analysis, summarizes the internal control and the external environment two aspect reason. The third part is this article key point. Discover the Private enterprise period expense control in view of the existence question and the reason the measure, elaborated the control principle, the control system, the control flow and the method, and legislates, the audit work to current accountant as well as the government macroscopic management aspect puts forward the proposal. The fourth part draws the conclusion, and after reforming the Private enterprise prospects for development carries on the forecast.
Through this article the question which and the reason analysis exists to our
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country Private enterprise period expense control, proposed that a series of solves the question measure and the suggestion, regardless to our country privately operated owner's management and operation, to our country private sector's development, has the positive significance.
key word: Private enterprise, period expense, existence question, measure
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