会计信息质量和会计信息质量特征的理论分析.docVIP

摘要 随着改革开放以来我国经济的不断进步，暴露出来的会计信息失真问题越来越多也越来越严重。据调查显示，中小企业的存在多问题，主要会计薄弱、信息失真现金管理。会计信息，对企业内部财务管理造成困难阻碍企业市场发展同时使企业外部信息使用者无法做正确判断，影响国家经济的发展。基于对中小企业会计信息质量水平的，找到了一条能够有效提高现阶段会计信息质量的途径 关键: 中小企业Abstract Accounting Information Distortion With the reform and opening of Chinas economy continues to progress , more and more exposed more and more serious , according to the survey, the quality of accounting information exists many problems of SMEs in China , mainly in basic accounting work weak distortion of accounting information , cash management and other aspects of chaos . Accounting information is not real, on the one hand cause difficulties for the internal financial management and hinder the development of the enterprise market , while outside the enterprise information users can not do the right judgments, on the other hand the impact of macroeconomic development of the country . Therefore, the quality of accounting information research is particularly important. 牋牋牋?couIn this paper, the quality of accounting information to fully understand the level of SMEs based on the stage , to find an effective way to effectively improve the quality of accounting information at this stage . The first is the large number of documents , books and carefully read the summary , based on the completion of theory summary from all angles ; followed by the characteristics of SMEs and accounting overview . Finally, a number of issues papers found in all aspects measures to improve the quality of accounting information for SMEs proposed . Key Words:minor enterprises,?accounting?information,quality of accounting Informatio1 绪论1.1 论文研究的背景和意义 1.1.1研究背景 95%左右是集中在中小企业，近几年的数据显示国内生产总值50%是来源于小型企业的产品和服务价值。因此，可以看出中小企业在确保经济增长、扩大就业和优化经济产业结构等方面发挥着重要作用。 我国中小企业会计信息质量。资产不实所有者权益不实利润不实设置账外账1.1.2 研究意义 1.2 国内外研究情况 1.2.1国内研究情况 从国内来看，我国对中小企业的研究晚，但。2005年1月1日《小企业会计制度》《会计法》和《企业财务会计报告条例》。其在于中小企业的会计核算，。20131月1日实行《小企业会计准则》制定方式上借鉴《企业会计准则》，在核算方法上具小企业自身特色，在税收规范上，采趋同的计量规则，简化会计准则与税法的协调。在利税方面，相对《企业会计准则》也有改进。这些研究没有事实