会计学专业毕业论文--浙江中小企业会计信息质量研究.docVIP

摘 要 会计信息是经济信息的一个组成部分，是反映企业的经济状况、进行各种决策的依据。中小企业是我国社会经济的重要组成部分，浙江中小企业数量和对经济总量的贡献尤为突出。但从财政部发布的会计信息质量抽查公告和实地调查来看，中小企业的会计信息质量问题不容乐观，因此对浙江中小企业会计信息质量存在的问题进行研究具有一定的现实意义。 本文从会计信息质量特征出发，以浙江台州地区调查为例，分析了浙江中小企业的发展状况以及其会计信息质量存在的问题，并进一步对会计信息质量的影响因素进行分析，包括内部控制、会计计量属性、会计人员素质、政府监管和企业融资等因素。最后从加强企业会计信息化、提高会计人员专业素质、改善企业内部控制及发挥外部监督等方面提出如何提高中小企业会计信息质量的相关建议。 关键词：会计信息；信息质量；浙江；中小企业 Abstract Accounting information is an integral part of the economic information, which reflects the economic conditions of the enterprises and is the basic of making different decisions. SMEs(small and medium-sized enterprises) in China is an important part of social economy, and SMEs in Zhejiang make the particular contribution to our economy. But from the announcement of accounting information quality issued by the ministry of finance and the field survey, its accounting information quality problem is not optimistic. Therefore, to study the accounting information quality problems of the SMEs in Zhejiang has certain practical meaning. This article starts from qualitative characteristics of the accounting information, and puts the investigation of Zhejiang Taizhou as an example to analyze the development status of SMEs and the existing problems of accounting information quality, and further analyze factors which have influence on accounting information quality, including internal control, accounting measurement attributes, accounting personnel quality, government regulation and enterprise financing factors. Finally, to put forward related suggestions about how to improve the quality of accounting information in order to strengthen enterprise accounting informationization, improve accountant professional quality, improve the enterprise internal control and play a role in external supervision. Key Words：Accounting information；Quality of information；Zhejiang；SMEs 目 录 一、引言 1 二、会计信息质量的一般特征 1 （一）会计信息质量主要特征 2 （二）会计信息质量其它特征 3 三、浙江中小企业会计信息质量现状 4 （一）浙江中小企业的发展现状 4 （二）浙江中小企业会计信息质量存在的问题及原因分析 5 四、影响中小企业会计信息质量的因素 7 （一）内部控制 7