学士学位论文___论中小企业会计信息披露制度.doc

毕业论文 专 业： 经贸系财务会计 班 级： 毕业设计（论文）题目： 论中小企业会计信息披露制度 选题说明 所选论文题目：论中小企业会计信息披露制度 所选题目目前研究状况，与本人实习社会实践调查及所学专业的关系 　目前中小企业对外会计信息披露的动机只是出于应付政府管理部门的目的，一般认为对外披露会计信息只会增加企业成本而不会带来相应的收益，所以中小企业总是处于被动的信息披露状态，所披露的信息的质量和信息含量就不会很高。保持会计人员应有的职业道德和谨慎性，做到企业所披露的会计信息科学合理。 本以期达到丰富中小企业会计信息披露制度的理论研究的目的。 指导教师意见 论文选题符合专业培养目标，能够达到综合训练目标，题目难度，工作量一般。选题具有实践指导意义。  摘 要 改革开放以来我国经济迅速发展，中小企业是与市场经济相伴而生的已成为我国国民经济的重要组成部分中小企业在经济发展和社会稳定中发挥着越来越重要的作用，促进中小企业发展，已成为当前经济生活的一项重要议题。随着我国市场经济的发展，新业务、新情况不断涌现，使市场竞争更为激烈。中小企业会计制度，有利于提高中小企业的综合素质和竞争力，关系到我国中小企业稳定发展的问题，因此显得尤为重要。本以期达到丰富中小企业会计信息披露制度的理论研究的目的。中小企业；会计信息披露；Abstract Since the beginning of reform and opening up and Chinas rapid economic development, SMEs are and be accompanied by a market economy, small and medium enterprises offers a number of tax and employment opportunities, creating and developing a large number of scientific and technological achievements, has become an important component of the national economy. SMEs play an increasingly important role in economic development and social stability, promoting the development of small and medium enterprises, has become an important item on the agenda of current economic life. With the development of Chinas market economy, new business, new emerging, make the market more competitive. Perfection of accounting information disclosure system for SMEs, not only help improve the overall quality and competitiveness of SMEs, and also on the issues of the development of Chinese small and medium enterprises stable, therefore is very important. This article introduced the concept of accounting information disclosure system and the importance of, and should have an authoritative, easy availability, confidentiality, flexibility, features, outline the defects and perfection of accounting information disclosure system to achieve rich theoretical objective of the study of accounting information disclosure s