中小企业成本管理研究外文翻译、中文文献

中小企业成本管理研究外文翻译、中文文献 外文资料及译文 Cost Management for SMEs SMEs are an important pillar of China's economic development, in the Abstract: increasingly fierce market economy, the SMEs to establish position, to produce quality products, controlling production costs, reduce unnecessary waste, and only in order to obtain better economic benefit, to continue the development and growth : The importance of cost management; cost information; design ideas; Keywords thinking Introduction Since the reform and opening up, China's economic development, small and medium enterprises in the socialist market economy and plays an irreplaceable role. It played an important role to promote market competition, increasing employment, promoting innovation and to accelerate national economic development and maintaining social stability. Many SME organizations due to their own institutions are inadequate, the system is not tight, the quality of personnel is good and bad, the lower management level can not be ignored, especially in the chaos of cost management, even within the enterprise is not the full cost accounting information, which impeded the economic developments. Therefore, to improve the cost management of SMEs is imperative to improve the quality of economic operation. And large enterprises, in particular, strong multinational companies compared to SMEs the advantages of simple structure, decision-making and rapid, agile response, while the existence of the congenital weakness of the production and operation of small-scale, mainly in production efficiency, technology progress, financing and other aspects, the profitability of SMEs are generally lower than large enterprises. Low starting point of technology for SMEs, at the same time process, the equipment is very backward, the lack of senior specialists, coupled with insufficient funding factors, difficult to 1 implement a comprehensive technology update. Therefore, SMEs need to strengthen the awareness of cost management. With the deepening reform, expanding opening up and establishing a socialist market economic system, the implementation and consolidation of the modern enterprise system, SMEs in China, quality and management level has been great progress. But the level of cost management study, there are still some of the high cost of the product, lack of market competitiveness and profitability, which restricts business development and growth. In the current increasingly competitive market conditions, small and medium enterprises in order to remain invincible in the competition, we must rely on production of cheap products. SMEs in order to obtain better economic benefit, we must improve and develop the traditional cost management system to start. 2 Chapter I The importance of better cost management system Management system of centralization and decentralization are not limited to, the internal organization and management, and scientific and sometimes more important. In short, the future development of SMEs to a certain extent, how to build their own characteristics for the organization and management structure has become an important issue, where cost management is an important component of institution building. Construction cost management features for small and medium systems, we must improve and develop the traditional cost management organizations start small and medium enterprises in the analysis considered the cost of management statistics, based on the scientific design. Therefore, only lower costs, better cost management is the basis for profitable production of SMEs, only a good control to enhance economic development and progress, and lower the cost of the integrated technology and management level of reflection is to meet market demand the key to the sound development of the economy. Business costs is an important basis for development of the price. Cost is an important basis for determining prices. Product cost the industry refer to the same economic sector average cost of the product. Differences in prices and costs, must be seen as a business loss or profit. Cost control is an important means to improve the capital efficiency, product costs directly affect the level of capital efficiency. Because the same amount of money invested enterprises, enterprises can produce low-cost low-price products, and expand sales, improve capital efficiency. Reduce costs is an important condition for the protection of national income. In the market economy, enterprise products, low cost, the price can increase sales, thereby increasing state tax revenue. 3 Chapter II Cost Management System for SMEs cost information Cost information needs of the enterprise management decision-making, better, more timely and cost information sufficient to meet the requirements of management decision-making, scientific and rational use of it. The cost of the existing management system for SMEs, they often lead to cost management and timely information disclosure and inadequate 2.1 Can not fully understand and analyze the cost structure of small and medium enterprises SME managers understand the business cost structure is an important means of cost management information, and access to lower cost competitive advantage of enterprise is one important way; SME strategy implementation costs first step is to analyze the cost structure of enterprises. Cost management system of organization of work in standardizing the specific level of small and medium enterprises, customers, employees, services, and other fixed assets during the project, the elements should also control costs and to make clear the influence between the requirements and constraints. Thus facilitating the analysis of the cost structure of small and medium enterprises, access to the following information, such as when the customer increases, the cost of change? Why change? The new tool can affect the cost structure of operations? Standard materials for the costs? Are there any aspects of the project cost subject to change, and why? And so on. Traditional cost management organization structure of the cost structure is not comprehensive and perfect, often only the cost is divided into fixed or variable, direct or indirect, controllable or not controllable, such a provision for SMEs to help manage and control costs, but can not view to understanding and analysis of the overall corporate cost structure, cost management organizational structure must clearly the relationship between cost and number of long-term and short term, the relationship between local and overall 4 2.2 Untimely disclosure of cost information, inadequate Currently, many SMEs are not cost-reporting system, the only source of information for the accounting period is the financial report after the end of some of the information, and often lag, lack of effective management of value. The cost information is usually late inefficient, while data collection may also be incorrect signals. Faced with increasingly fierce market competition, cost control system should be uniformity and flexibility combined. Business decision that the cost of small business and to the smooth management, in addition to regularly make financial reports, also in accordance with the procedures, cost center, client types of cost analysis, cost management in order to provide useful information. Inadequate cost information management system is also a need to focus on building a problem. Because inadequate information will lead to management decisions of SMEs in the economy, the resulting opportunities for poor decision-making must improve. Some of the content of the financial statements of SMEs, the search cost information, this cost structure is often unrealistic. Cost information is a good resource allocation, pricing and other essential management decisions. Standard cost information are: ? procedures: The procedures for each actual costs incurred, compared with the estimated cost, the difference analysis. ? products or services: the cost of obtaining the product or service, pricing or product combination as a major factor in thinking. ? Customer: As a basis for proper accounting, but will also establish a good relationship as a reference. ? Cost Center: collection of resources for each cost center, to facilitate complete responsibility report, and, accordingly, as performance measurement, responsibility attribution basis. ? equipment or tools: with each of the equipment cost information related to the acquisition, the main provider of fixed asset accounting and the decision to repair or replace such purposes. Some particular industries may need to follow the customer, region, or other special categories and distinguish between cost information to meet the needs of management decision-making. 3 small and medium cost management organization structure of the design ideas、 Cost management should meet three main objectives: ? the product cost or cost 5 analysis to the product during the period to the preparation of financial statements; ? the cost of providing process control information to the managers; ? estimated cost of the product and other relevant information to the product management department or persons. Traditional cost management, to follow the provisions of the financial statements, cost allocation can be carried out successfully complete the above goals. However, the need to contribute to adapt to external aspects of process control is difficult to provide cost information, so that the estimated cost of the product is untrue, distorted cost information. Process control and product costing system in the cost-sharing played a different role. SMEs in the cost management system design, cost management process should be clear, through cost management accounting, analysis, and design and definition of goals, the right to develop their own characteristics for the organization and management system. Specific design ideas are: ? materials and working procedures of the track. When you receive the materials, the invoice should be recognized in line with the procurement unit, notice accounts payable department before. Occurs when the material is requisitioned, the costs charged to the working procedures and related accounting subjects. ? Artificial and tracking procedures. Working hours and related information are required to report regularly to management in order to properly pay wages. Work occurs, should also record the specific procedures and related accounting subjects. If not fit into specific work procedures, whether material or artificial, can the existing pool, and then apportioned to each candidate off the work process. ? the cost of tracking and evaluation procedures. Main function is a cumulative basis and procedures of the estimated cost, standard cost and actual cost, from the initial cost estimates to the actual presentation to the true cost of the financial accounting system, one by one to reflect. ? highlight the importance of cost management in advance, that the full implementation of budget management. This cost management system, the construction of small and medium enterprises of great significance. Because the use of budget management, when the work process is complete, you can compare with the actual cost to the completion of the budget control. When the estimated cost and actual cost is not the same time, differences can be analyzed to find out the specific cost control. ? 'strengthen the timeliness of cost management, many SMEs have begun to attach importance to the cost of state procedures, however, to wait 6 until January because of financial accounting is not to make a series of reports, it is not possible to obtain from the financial accounting system, the daily cost information. Cost information management organization system should be supplemented in this regard, the costing on the basis of process optimization, design a program to reveal the cost of the current state of business 7 Chapter III Developed the cost of administration system for SMEs Cost management system reform and innovation in organizations is the need to correctly deal with the problems of SMEs, make the best use to be promoted. Enterprises can achieve better development and efficiency 3.1 For further reform and improve the cost analysis Cost analysis is an important part of cost management: ? cost analysis should be carried out routine analysis and forecasting analysis; ? should not be limited to product analysis, cost analysis should also have the responsibility; ? to the cost of product design, process costs, consumer costs of ; ? depth technical and economic analysis, cost benefit analysis, so the cost analysis to further reform the traditional, inherited the traditional advantages of a new analytical methodology to the computerization direction. 3.2 The cost of the reform of management system inertia The cost of management of many SMEs from the heart, the hope to maintain the existing management system. Give a stable system for people to feel safe, if to break the old rules, inertia and change the traditional code of conduct, it will make people feel uncomfortable, not used, and therefore impede the formation of a new internal rules and regulations of the force and very rigid, it is necessary to speed up the specification of SMEs cost management organization structure to further enhance the overall development cost management system 3.3 Improve cost management system and awareness of the quality of personnel Business leaders cope with the cost management system has the necessary knowledge and attention to cost management system implemented. In the enterprise must 8 have competence in the cost of management, cost management system, which is playing an important condition for the cost of management personnel to have engaged in accounting ethics, should also establish a good business, competition, technological advances awareness and efficiency awareness, the only way to better serve the business development services, achieve better economic efficiency 3.4 Improve the organizational structure of SMEs cost management Many small and medium enterprises should be based on cost management system as an opportunity to re-planning of the management organization, from the means and methods to achieve innovation, business leaders must make a determined effort to streamline redundant departments and agencies, so that not only reduce wage expenditures, and organizations often can reduce the cost and improve the cost efficiency of management, the process for SMEs to grow, it should be strictly in accordance with the requirements of modern enterprise system and to regulate the internal governance system of organization-building institutions, to introduce a practical experience, high-level business management personnel bear the financial cost of key management positions in corporate responsibility. This favorable cost management in the enterprise to create an atmosphere of group power, that is, the possibility to create more programs and more effective approach In addition, as China's enterprise reform and market deepening of the process, the enterprise's cost management organization system itself is continuous development and improvement of small and medium enterprises in the design of its cost management mode, should be more scientific, standardized, cost management sound organizational structure to move in the direction of development and to promote the rationalization of decision-making and control of the overall technology and in-depth. 9 Conclusions Measures to address and resolve many problems exist in the enterprise cost management, the research of our scholars are mostly the cost of doing business is the introduction of advanced management methods to study the reform of the cost management model in the new environment, its orientation has been made in the corresponding results. The case of SME cost management, should be given high priority, and in-depth analysis of its causes, and propose the appropriate response measures. With the promulgation and implementation of new accounting standards, the legal system and internal control system is also continuously improve the sound, to enable enterprises to further the sound development. SMEs should do and avoid weaknesses, and adapt to changing an increasingly competitive market, and constantly learn and grasp new theories and methods of cost management, and learn to absorb the successful experience of other companies in other countries, constantly sum up and found that the emergence of cost management. issues, and constantly update the concepts and methods of cost management, and constantly seek new ideas for their own development, cost management. Face of increasingly fierce market competition, enterprises in order to enhance their own competitiveness, maximize profits, it is necessary to improve enterprise cost management to enhance cost management system, strengthen awareness of cost management, strict accounting cost management, clear the scope of management to implement a comprehensive cost control to strengthen the building of enterprise culture, establish a sound scientific management system, focusing on science and technology and to optimize the organizational structure to reduce the cost of doing business only in this way, the enterprise can remain invincible. To play an effective role in cost management, we should abandon the traditional, to find innovative solutions to make it more adapted to 10 the tide of social development in order to success in the fierce competition in the market economy. Acknowledgements Heartfelt thanks to the careful guidance of mentor Zhao teacher. The writing of this paper, mentor gave me a lot of help, his words and deeds will make me a lifetime benefit. Mentor rigorous scholarship will allow me a lifetime, paper writing, the modification phase mentor always asked the critical comments and suggestions, it is very important for my thesis. The completion of this article is in reference to the large number of academic journals and papers on the basis of refined, integrated and innovative completed. This article is not only my college to learn accounting summary, witness this unforgettable years. Zhao teacher is a busy time to help us to seriously modify, as well as the sincere help of the students pay their own hard. I would like to thank my mentor teacher Zhao, under the guidance of instructors and careful help, I successfully completed the topics of the opening report, first draft, second draft to the finalization of the entire work. And profoundly appreciate the scholarship must be rigorous, serious attitude 11 中小企业成本管理研究 摘要:中小企业是我国经济发展的重要支柱，在日益激烈的市场经济条件下，中小企业要立不败之地，必须生产质优价廉的产品，控制产品的生产成本，减少不必要的浪费，只有这样才能获得更好的经济效益，才能不断的发展和壮大。 关键词:成本管理重要性;成本信息; 设计 领导形象设计圆作业设计ao工艺污水处理厂设计附属工程施工组织设计清扫机器人结构设计 思路;思考 引言 改革开放以来，随着我国经济的发展，中小企业在社会主义市场经济中发挥着不可替代的作用。它在促进市场竞争，增加就业，推动创新，加快国民经济发展和保持社会稳定等方面发挥了重要的作用。但不容忽视的是很多中小企业组织由于自身机构不够健全，制度不够严密，人员素质良莠不齐，管理水平较低，尤其是成本管理的混乱，甚至企业内部没有完整的成本核算资料，这些都阻碍了经济的发展。因此，改善中小企业的成本管理，提高经济运行质量势在必行。 与大型企业、尤其是实力雄厚的跨国公司相比，中小企业有结构简单、决策迅速、反应敏捷等优点，同时存在着由于生产经营规模偏小带来的先天弱点，主要体现在生产效率、技术进步、资金筹措等诸多方面，导致中小企业获利能力一般低于大企业。而中小企业的技术起点较低，同时工艺、设备十分落后，高级专门人才缺乏，加之资金不足因素，企业难以实施全面技术更新。因此，中小企业必须要强化成本管理意识。 随着深化改革，扩大对外开放，全面建立社会主义市场经济体制，实施和巩固现代企业制度，我国中小企业自身素质和管理水平已有很大进步。但就成本管理层面考察，仍有一些企业产品成本居高不下，缺乏市场竞争力和盈利空间，制约着企业发展壮大。 在目前竞争日益激烈的市场条件下，中小企业要想在竞争中立于不败之地，必须靠生产质优价廉的产品。中小企业为了获得更好的经济效益，必须从完善和发展传统成本管理体制入手。 1 第一章 加强成本管理体制的重要性 管理体制不仅限于集权与分权上，内部组织管理和科学化有时更为重要。总之，中小企业发展到一定程度以后，如何构建适合企业自身特点的组织管理体制就成为一个重要课题，其中，成本管理是体制建设的重要组成部分。 构建适合中小企业成本管理特点的体制，必须从完善和发展传统成本管理组织入手，在分析考虑中小企业成本管理统计的基础上，进行科学的设计。因此，只有降低成本，加强成本管理才是中小企业生产盈利的基础，只有很好的控制才能增强企业经济的发展和进步，而降低成本是企业技术和管理水平的综合反映，是适应市场需求走向经济良性发展的关键。 企业成本是拟定价格的重要依据。成本是确定产品价格的重要依据。同行业产品成本指同一经济行业的产品平均成本。价格和成本的差异，必须表现为企业的亏损或利润。控制成本是提高资金效益的重要手段，产品成本的高低直接影响企业的资金效益。因为企业投入等量资金，低成本的企业可以生产低价格的产品，有利于扩大销售收入，提高资金效益。降低成本是保障国家收入的重要条件。在市场经济条件下，企业产品成本低，售价可以扩大销量，从而增加国家税收。 2 第二章 中小企业成本管理体制的成本信息 成本信息是企业管理决策的需要，取得更好、更及时、更充分的成本信息，才能配合管理决策的要求，科学合理的加以利用。现行的中小企业成本管理体制，往往容易导致成本管理中的信息披露不及时和不充分。 2.1无法全面了解和分析中小企业的成本结构 中小企业经营者了解企业成本结构的重要手段是成本管理信息，而获取更低的成本是企业取得竞争优势的重要途径之一;中小企业实施成本战略的第一步就是要分析企业的成本结构。成本管理组织体制在规范中小企业具体的工作程度、客户、员工、服务、固定资产等项目过程中，还应对控制成本的要素及其相互之间的影响做出明确的规定和约束。从而有利于中小企业的成本结构的分析中，获得如下信息，如当顾客增加时，成本如何变化,变化的原因何在,新的作业工具如何影响成本结构, 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 物资对成本有何影响,还有哪方面的项目成本发生变动，为什么,等等。传统的成本管理组织体制使成本结构分析不够全面和完善，往往只是将成本分为固定或变动、直接或间接、可控或不可控，这种规定有助于管理和控制中小企业成本，但无法以整体的观点了解和分析企业的成本结构，必须在成本管理组织体制中明确成本与数量的关系、长期与短期、局部与整体的关系等 2.2成本信息的披露不及时、不充分 目前，许多中小企业都没有成本报告的制度，仅有信息来源也是会计期间结束后的财务报告中的部分信息，且往往滞后，缺乏有效的管理价值。迟到的成本信息通常是无效率的，同时亦可能是资料收集不正确的信号。面对日益激烈的市场竞争，成本管体制应统一性和灵活性相结合。即中小企业来经营决策所需成本管理工作的顺利进行，除定期做成财务报告外，还应按照工作程序、成本中心、客户类别等进行成本分析，以期对成本管理工作提供有用的资料。 成本信息的不充分也是构建管理体制需要重视的一个问题。因为，信息的不充分会导致中小企业的管理决策的经济，由此产生的不良决策的机会必然提高。一些中小企业根据财务报表的内容，搜寻成本信息，这种成本体制往往脱离实际。良好的成本信息是资源配置、订价等管理决策所不可缺少的。规范的成本信息主要有:?工作程序:将每项工作程序所发生的实际成本，与预估成本比较，进行差异分析。?产品或服务:取得各项产品或服务成本，作为定价或产品组合时的主要思考因素。?顾客:作为正确记账的依据，同时亦可作为良好关系建立的参考。?成本中心:收集每一成本中心的资源，便于完成责任报告，并据此作为绩 3 效衡量、权责归属的依据。?设备或工具:与每一项设备有关的成本信息的获得，主要提供固定资产会计及修复或更换等决定之用。有些特别的产业可能需要依照顾客、地区、或其他特别分类而区分成本信息，以适应管理决策的需要。 3中小企业成本管理组织体制的设计思路 成本管理主要应满足三项目标:?将产品成本或期间成本分析到产品上，以 提供有关程序控制的成本信息给管理者;?估计产品成本等相编制财务报表;? 关信息给产品部门或管理者。传统的成本管理工作，遵循财务报表的规定，能顺利地进行成本分摊，完成上面目标的要求。然而，适应外部需要的有助于促进程序控制方面的成本信息却难以提供，从而使预估的产品成本不真实，成本信息出现扭曲。程序控制及产品成本计算制度在成本分摊上扮演了截然不同的角色。中小企业在成本管理体制的设计上，应明确成本管理流程，通过对成本管理核算、分析、以及目标的设计和界定，正确制定适合企业自身特点的组织管理体制。具体的设计思路是:?材料与工作程序的追踪。当收到材料时，应与采购单位发票确认相符，方可通知应付账款部门。当材料领用发生时，将成本记入这一工作程序，以及相关的会计科目。?人工与工作程序的追踪。工时及相关资料均需定时向管理部门报告，以便正确地支付工资。工时发生时，亦需记录特定的工作程序及相关会计科目。若无法归入特定的工作程序，不论材料或人工等，可现行汇集，销候再分摊到各个工作程序上。?工作程序追踪及成本评估。主要功能是累积计算与工作程序有关的预估成本、标准成本及实际成本，从最初的成本评估到实际呈报给财务会计系统的真实成本，逐一加以反映。?突出事前成本管理的重要性，即全面实施预算管理。这对中小企业成本管理体制的建设意义重大。因为借助预算管理，当工作程序完成时，可以与实际成本比较，以期对预算完成情况进行控制。当预估成本与实际成本不同时，可作差异分析，从中找出特殊的成本控制问题。?'强化成本管理的及时性，不少中小企业也开始重视工作程序的成本状态，然而由于财务会计系列等到月未才能做出报告，所以无法从财务会计系统获得每日的成本信息。成本信息管理组织体制应在这方面予以补充，在成本核算流程优化的基础上，设计一套 方案 气瓶 现场处置方案 .pdf气瓶 现场处置方案 .doc见习基地管理方案.doc关于群访事件的化解方案建筑工地扬尘治理专项方案下载 ，以揭示当前企业的成本状态。 4 第三章 发展完善中小企业成本管理体制的思考 成本管理组织体制的改革和创新是中小企业必须正确对待的问题，因势利导予以推进。企业才能取得更好的发展和效益。 3.1进一步改革和完善成本分析 成本分析是成本管理的重要环节:?成本分析应开展日常分析和预测分析;?不应局限于产品分析，还应有责任成本分析;?要对产品的设计成本、工艺成本、消费成本进行分析;?深入开展技术经济分析、成本效益分析，所以对传统成本分析要进一步改革，继承传统优点、建立新的分析方法体系，并向电算化方向发展。 3.2成本管理体制惯性的改革 许多中小企业的成本管理人员从心里上希望能维持现有的管理体制。因稳定的体制能给人们以安全感，如果打破旧的 规章制度 食品安全规章制度下载关于安全生产规章制度关于行政管理规章制度保证食品安全的规章制度范本关于公司规章制度 ，改变传统惯性和行为规范，就会让人们感到不适应，不习惯，因此在企业内部形成一种阻碍新的规章制度的力量，且刚性很强，所以必须加快规范中小企业的成本管理组织体制，进一步提高成本管理体制全面发展。 3.3提高成本管理体制人员的素质和意识 企业领导应对成本管理体制有着必要的认识和重视，把成本管理体制落到实处。在企业中必须要有胜任能力的成本管理人员，这是发挥成本管理体制的重要条件，从事成本管理人员要具备会计职业道德之外，还应树立良好的经营意识、竞争意识、技术进步意识和效益意识，只有这样才能更好的为企业的发展服务，取得更好的经济效益。 3.4完善中小企业成本管理组织体制 许多中小企业应以成本管理体制改革为契机，对管理组织进行重新规划，从手段和方法上实现创新，企业领导必须痛下决心，把多余的部门和机构精简，这样不仅减少了工资支出，而且可以减少机构的常开支，提高成本的管理效率，对于成长过程中的中小企来，应当严格按照现代企业制度要求和规范的内部治理机构进行组织体制建设，要引进有实践经验的、高层次企业财务成本管理人才承担企业主要管理岗位的职责。这样有利在企业成本管理中创造群力的氛围，就是创造出更多的可行性方案和更有效的办法。 此外，随着我国企业改革及市场化进程的不断深化，企业的成本管理组织体制本身也是不断的发展与完善，中小企业在设计自身的成本管理模式时，应更为 5 科学化、规范化、成本管理组织体制才能朝着良性化的方向发展，并促进了决策 的合理化，以及控制的全面化和深入化。 6 结 论 对于中小企业成本管理中存在的诸多问题的探讨和解决措施，目前我国学者的研究大多是引进先进的企业成本管理方法，对新环境下成本管理模式的改革进行研究，其定向研究已经取得了相应的成果。针对我国中小企业出现的有关成本管理问题的案例，应该给予高度重视，并且深入剖析其原因，提出相应的应对措施。随着我国新会计准则的颁布和实施，法律体系和内部控制制度也在不断的完善健全，使企业进一步良性发展。中小企业应该做到扬长避短，适应不断变化、竞争日益激烈的市场，不断学习和掌握成本管理的新理论和新方法，并借鉴吸收其他国家其他企业的成功经验，不断总结和发现成本管理出现的新问题，不断更新成本管理的观念和手段，不断寻求企业自身发展的成本管理新思路。 面对日益激烈的市场竞争，企业要想增强自身竞争力，获得最大利润，就必须完善企业成本管理，加强成本管理体系，通过加强成本管理意识、严格核算成本管理、明确管理范围实行全面成本控制、加强企业文化建设、建立健全科学管理体系、注重科学技术和优化企业组织结构等来降低企业成本，只有这样，企业才能立于不败之地。为使成本管理发挥有效作用，应摒弃传统，寻找创新的解决办法，使其更适应社会的发展大潮，才能在市场经济的激烈竞争中取得成功。 7 致 谢 衷心感谢导师对本人的精心指导。本论文的写作，导师给了我很大的帮助，他的言传身教将使我终生受益。导师严谨的治学态度将使我受益终生，在论 文书 烟草专卖行政处罚文书英文书写纸用a4纸打印行政执法文书范本护理文书的书写规范及要求原告诉讼文书送达地址确认书 写、修改阶段导师总是提出关键的意见和建议，对本人的论文来说是相当重要的。 完成这篇文章是在参考了大量的学术期刊和论文的基础上，加以提炼、综合和创新完成的。这篇文章不仅是对我大学学习会计的总结，也是这段难忘岁月的见证。赵老师是在百忙中挤出时间帮我们认真修改，同时还有同学的真诚帮助，和自己辛勤的付出。 在此，我要特别感谢我的导师，正是在导师的指导和悉心帮助下，我才顺利地完成了从论文选题、开题报告、初稿、二稿到最后定稿的全部工作。并且深刻体会到做学问必须要有严谨、认真的态度。 8