The following Accounting Phenomenon of Small and Medium Enterprises Exploring below are;
1. Characteristics and accounting phenomena of small and medium-sized enterprises
The professional quality of accountants is generally not high. According to the statistics of the financial department where the author works, in recent years, the number of applicants for the accounting qualification examination in the city has exceeded 6,000 each year, and the number of applicants for the accounting professional technician qualification examination is more than 3,000.
According to the data (as shown in the table below), the proportion of personnel with a college degree or above and technical titles is not high, especially the proportion of intermediate or above titles is still very low, which is not suitable for the rapid economic development of the local economy. The lack of high-level talents in the accounting team has seriously affected the quality of financial management, thus restricting the improvement of the internal management level of local enterprises.
In addition, small and medium-sized enterprises generally pay more attention to the use of financial personnel than training, and the welfare benefits are relatively low, which not only makes the financial personnel work under great pressure, and heavy tasks, and can only cope with the work, but also seriously affects the work enthusiasm of the accountants, making it difficult to fully Exercising financial supervision and other functions, and at the same time lacking necessary continuing education and training, resulting in financial personnel unable to contact new financial management concepts promptly, outdated knowledge, narrow vision, aging concepts, and comprehensive quality It is difficult to meet the management needs of the new situation.
2. Countermeasures to improve the accounting work level of small and medium-sized enterprises
Because of the above-mentioned phenomena that are common in the accounting work of small and medium-sized enterprises, the author believes that to improve the accounting work level of small and medium-sized enterprises and strengthen their internal management, we must focus on both internal and external, mainly from the following aspects.
1. Pay attention to the training of internal accountants, and at the same time pay close attention to continuing education
Small and medium-sized enterprises, due to treatment problems and future development problems, are often unable to attract high-end accounting talents. In response to this phenomenon, enterprises should pay attention to the follow-up education and business training of internal accounting personnel, and link the training results with the year-end performance appraisal.
Reward the outstanding people to stimulate their enthusiasm for learning, strive to cultivate the existing accountants into high-end accounting talents, and stimulate their subjective initiative in their work, so that they can actively perform financial management functions as a unit. At the same time, the financial department should pay close attention to the continuing education of accountants.
At present, the continuing education of accounting personnel is carried out every year, but it is often a mere formality, and the training effect is poor. Some training institutions only charge fees, regardless of the training quality, and cannot achieve the role of accounting personnel's knowledge update. Combined with the current situation of accountants in small and medium-sized enterprises, the author believes that continuing education should focus on substance, not a mere formality, and should be carried out in a targeted manner.
If hierarchical training can be implemented, all accountants will be divided into three layers: the first layer is the accountants with senior accountant qualifications and the heads of financial institutions, chief accountants, and financial directors of large enterprises.
The financial department hires experts and professors to organize training alone or go out to participate in training to expand their horizons and learn advanced management concepts; the second layer is accounting personnel with intermediate accounting professional and technical qualifications, and the learning content for them is slightly less than the first layer. , the financial department can hire relevant experts to conduct training; the third level is the accounting personnel with primary accounting professional technical qualifications and below, who have less learning content and can be trained by training institutions recognized by the financial department.
The content of continuing education for accountants should focus on various new enterprise systems, enterprise accounting standards, and relevant regulations and knowledge, and appropriately combine the actual cases of small and medium-sized enterprises to solve problems in practical work. Only by paying close attention to both inside and outside can we ensure the improvement of the comprehensive quality of accountants of small and medium-sized enterprises and make due contributions to the development of the local economy.
2. Raise the threshold for part-time accountants and increase the management of accounting institutions
Accounting work is a job with strong professional skills, and it is also a special industry dealing with money, information, and data. As a financial department, it is necessary to strengthen the supervision of accounting behavior within its jurisdiction.
Therefore, the author believes that by the requirements for registration in the "Administrative Measures for Accounting Qualifications" and the characteristics of small and medium-sized enterprises, permit holders to work part-time for two or less outside the registered service units, with an annual business income of 1 million yuan.
The accounts of small and medium-sized enterprises below RMB yuan must go through the part-time filing and registration procedures at the accounting management department as required. The accounting management department shall add a column of "part-time service unit" to the accountant information and accounting qualification certificate for verification.
If the current number of part-time bookkeeping accounts exceeds the above-mentioned provisions, they should be required to join a legally established bookkeeping agency, or register and set up a bookkeeping company by themselves, to facilitate management and organize continuing education and training activities.
At the same time, the financial department should increase the management of the accounting institutions, strengthen the training and management of the persons in charge of the institutions, improve their legal awareness and service awareness, and urge them to attach importance to education and management of institutional employees, and continuously improve their overall quality.
Through their behavior and publicity, to improve the SME owners' awareness of the importance of financial management, attach importance to the study of accounting legal knowledge, improve internal related management systems, and ensure that accounting work is carried out smoothly and accounting information is true and complete.
3. Increase publicity and popularize accounting knowledge
It is necessary to increase the propaganda of the popularization of accounting laws and regulations, and train all employees of the enterprise, especially the middle and senior management personnel, on the knowledge of new accounting laws and accounting systems, so that they can further understand the important role of accounting work, to overcome the "accounting work is The one-sided understanding of the work of accountants” supports the work of accountants, and lays a solid foundation for them to effectively perform their own functions and improve the quality of accounting work.
At the same time, it is necessary to give full play to the role of the accounting society. As a supplementary force for accounting administrative management, the Accounting Society undertakes the publicity work of actively carrying out accounting reforms and plays a major role in improving the work level and comprehensive quality of local accountants.
Accounting societies in all regions should earnestly perform their responsibilities, regularly organize learning and exchange activities for accountants, strengthen communication among accountants, and let them know more about the economic development situation. Improve their academic qualifications and professional title levels, to improve their overall quality and make due contributions to the local economic development.
Conclusion
Accounting work plays an important role in the internal management of enterprises. The more the economy develops, the more important the accounting work is. Paying attention to accounting work will help to improve the internal management level of the enterprise and realize scientific and refined management; it will help the enterprise to reduce costs, obtain price advantages in the market competition, and continuously expand the market share; Accounting information users provide a scientific basis for decision-making.
Therefore, SMEs should pay attention to accounting work, pay close attention to accounting work, and give full play to their financial management functions based on a series of favorable policies that the government has promulgated and will soon promulgate, to develop healthily and steadily in the fierce market competition and contribute to the society. greater contribution.