会计毕业论文—关于强化我国中小企业成本控制的思考.doc

哈尔滨商业大学会计学 毕业论文 学校：东北农业大学 论文题目 ：关于强化我国中小企业成本控制的思考 学生姓名：田秀敏 指导老师：李兆华 完成日期：2013年4月30日 摘要 改革开放以来，在社会主义市场经济和现代化制度逐步建立完善的过程中，中小企业以其资金投入小，产品见效快，管理相对简单，如雨后春笋般出现。从八十年代初期到现在，中小企业经历了二十几年的快速发展，一方面为国家创造了税收来源，增加了财政收入；另一方面，特别是在当前就业压力较大的情况下，它们成为创造就业机会、吸纳城镇下岗失业人员以及转移农村剩余劳动力的主渠道，为确保社会稳定起着非常重要的作用。随着我国加入WTO及市场竞争的进一步加剧，企业要生存求发展，就必须苦练内功，尤其要强化成本控制。在知识经济，信息产业迅猛发展的今天，中小企业的生存存在不少障碍，最典型的就是成本控制混乱，浪费现象十分严重。因此，思考如何提高中小企业的竞争力，强化其成本控制，是本文选题的出发点。 全文共分三大部分：第一部分阐述了我国中小企业成本控制的现状及其存在的弊端；第二部分对我国中小企业成本控制现状产生的原因作了详尽的剖析；第三部分提出了强化中小企业成本控制的具体对策。 关键词关键词关键词 关键词:中小企业 成本控制 问题 对策 Abstract After The Reform And Open of Chinese Economic,in the socialism market economy and the modern system gradually the establishment the perfect process,in medium small business enterprise depend its funds devotion smaller,the product takeing effect quickly,manage opposite simple,have great grown.Since 80s to now,the medium small business enterprise have experienced more than 20 years fast development.In the one hand,they have created the revenue from tax source for the country and increased public finance income,on the other hand ,especially under the sistuation that the current employment pressure is bigger,they have been the main outlet that creates employment opportunities and absorbs the town unemployed personnel and the village surplus labor force. They have played great function for insure the social stability contain count.Since our country join the WTO and the market competition turn to severity ,the business enterprise wants to exist and development,have to increase its competitive ,perfect cost control.At the knowledge-based economy,the fast fierce development of the information industry today,there have more hardness for the medium small business enterprise existence ,the most typical is the cost control confusion,waste phenomenon severity.How to increase the competition ability of the medium small business enterprise and how enhance its cost control,is the point of departure of t