Research on Accounting Management Problems of Small and Medium-sized Enterprises

Author: Yang Songling
Publisher:
Publish Date: 2004-06-01
Features: The importance of small and medium-sized enterprises (SMEs) has gradually become prominent with the implementation of China's reform and opening-up policies, particularly the emergence and development of the private economy. From the current development trends, SMEs will occupy an increasingly important position in the national economy. Therefore, strengthening the research on theoretical issues concerning SMEs is highly urgent. In terms of accounting research, what are the characteristics of financial management and accounting practices in SMEs, what problems do SMEs encounter in accounting management practices, and so on, are all theoretical and practical issues that urgently need to be resolved, requiring in-depth research by accounting researchers. This book takes the financial and accounting issues of SMEs as its research subject, exploring topics such as financing, investment, working capital, profit distribution, accounting, and performance evaluation in SMEs in a relatively thorough manner based on the theoretical framework of accounting management. It proposes some new viewpoints, such as the diversification of accounting management objectives in SMEs and the alignment of SME financing with the "pecking order hypothesis." Based on an investigation of the current status of SMEs, it analyzes existing problems and puts forward some countermeasures and suggestions. The book is well-structured, with clear logic and fluent language, offering both theoretical depth and strong practical relevance. It serves as a valuable reference for scholars studying SMEs and students majoring in economics and management at universities.