题目

英语翻译
摘 要
中小企业是国民经济的重要组成部分,对经济发展和社会稳定起着举足轻重的作用.目前,我国中小企业已近1000万家,占全国企业总数的99％,它所提供的工业总产值和实现利税分别占全国总数的60％和40％,并提供了大约75％的城镇就业机会,成为县及县以下财政收入的主要来源.但由于其产出规模小,资本和技术构成较低、受传统体制和外部宏观经济影响大等因素,使得中小企业在财务管理方面存在着自身发展和市场经济均不适应的情况,本文针对“北票市某矿业”为例,对存在融资困难、财务控制薄弱、管理模式僵化等问题提出了政府积极扶持、严格资金管理、改进会计处理方法、加强财会队伍建设的解决对策.
关键词：中小企业；会计处理方法；财务管理

提问时间：2020-12-10

答案

SMEs are an important part of the national economy, play a decisive role in promoting economic development and social stability. At present, our country small and medium-sized enterprise has nearly 1000, accounting for 99% of the total number of enterprises, it provides total industrial output value and profits accounted for the national total of60% and 40%, and provides about 75% of urban employment opportunities, become the main source of fiscal incomeand below county. But because of its small size output, lower capital and technologies, the traditional system and external factors such as macro-economic impact, the financial management of SMEs in the existence of their own development and the market economy are not suited to the situation, according to the "Beipiao city mining" as an example, the problems of financing difficulties, financial control is weak, rigid management model put forward the positive government funds, management, strict accounting methods, strengthen the improvement countermeasures to solve the accounting team construction.
Keywords: small and medium-sized enterprises; accounting treatment; financial management