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随着我国社会主义市场经济体制的不断发展和完善,民营经济在县域经济中逐步占据主导地位。帮助县域民营企业逐步建立完善现代会计制度,对于巩固和提高民营企业经营管理水平,建立现代企业制度具有重要意义,也是县级政府的一项重要职责。本文拟对当前县域民营企业会计管理状况进行简要分析。一、民营经济会计管理现状及存在的主要问题会计管理是企业管理的重要组成部分,是经济管理的主要内容。民营经济中现代会计管理从无到有,正在不断建立和完善,但发展还不够平衡,大体有四种表现形式:一是标准的民营企业(约占企业总数的20%)。有名称、有执照、有规模(百万元以上)、有帐目、有报表。这些企业管理比较规范,财会人员齐全,基本建立了现代会计制度,比较注重会计管理。二是发展中的民营企业(约占企业总数的40%)。它们具备了一定规模(注册资本50万元以上),有自己的名称和执照,但各项制度还不够健全,管理形式上多为家族式、合伙式,会计管理上多沿用传统方式,有现代管理的愿望,但认识起点不高,管理水平
With the continuous development and improvement of China’s socialist market economic system, the private economy gradually takes the leading position in the county economy. To help the private enterprises in the county gradually establish and improve the modern accounting system is of great significance to the consolidation and improvement of the operation and management level of private enterprises and the establishment of a modern enterprise system and is also an important responsibility of the county governments. This article intends to make a brief analysis of the current situation of accounting management in private counties in counties. First, the private economy accounting management status quo and the main problems Accounting management is an important part of business management is the main content of economic management. In the private economy, there are four types of modern accounting management: norm, private accounting (accounting for about 20% of the total number of enterprises). A name, a license, a scale (million yuan), an account, a report. These enterprises more standardized management, accounting staff is complete, the basic establishment of a modern accounting system, pay more attention to accounting management. Second, the development of private enterprises (about 40% of the total number of enterprises). They have a certain scale (a registered capital of more than 500,000 yuan), have their own names and licenses, but the system is not sound enough, mostly in the management of family-style, partnership, accounting management and more in the traditional way, the modern Management desire, but the recognition is not high, the management level