| Accounting system is the summary of program, methods and procedures which a company should follow in dealing with accounting business. Healthiness and the reasonableness of a company's accounting system relate its quality of accounting work and profit of information users. According to our survey and correlative information, we found that there exist many problems solved urgently among accounting system of small and medium-sized enterprises (SMEs).This paper is mainly to analyze the conditions and find out problems embedded in accounting system of SMEs and figure out the framework of their accounting system based on relative theory by refering lots of relative literature, information and questionnaire.The full thesis is divided into five chapters. Chapter one is preface in which the background, meaning, literature search, ideas and methods of the research are given. Chapter two is the outline of accounting system of (SMEs), which tells the definition of SMEs, the definition of accounting system, the need for establishing accounting system of SMEs, program and rules SMEs must observe. The third charter is the analysis of questionnaires about accounting system of SMEs in China, in which the design and arrangement of questinnaires and the analysis of questionnaires about the construction of China's accounting system of SMEs in the mass and in terms of specific content are introuduced. In chapter IV, the framework of the accounting system for SMEs is given, mainly including general rules, accounting institutions and staffing, accounting item, accounting voucher, accounting books, bookkeeping procedure, accounting statement. The last part is summarize, in which my work and scarcity about the thesis is writed.The purpose of this paper is to study framework accounting system of SMEs so as to accelerate development of accounting system of SMEs in China, regulate their behaviors and improve the quality of their accounting information to meet the needs of information users. |
