中小企业会计信息质量研究概要1.doc

毕业设计（论文） 学院名称 经济与管理学院 专业名称 学生姓名 指导教师 2012年 月 本人声明 我声明，本论文及其研究工作是由本人在导师指导下独立完成的，在完成论文时所利用的一切资料均已在参考文献中列出，文责自负。 作者： 签字： 时间：201年 学生姓名： 指导老师：Liu Zhou Small and medium sized enterprises accounting information quality management Author: Huang Yun Tutor: Lliu Huanfeng Abstract With the development, the deepening of economic restructuring, deal with increasingly complex accounting operations, the quality of accounting information in recent years become the focus of accounting theory and the physical sector is concerned, is an important factor in the normal operation of the enterprise, how to improve the quality of accounting information ,to actively participate in enterprise management, enterprise management services, has important practical significance. Judging from the existing literature, this concern is mainly concentrated in large enterprises and listed companies rarely involve small and medium enterprises. Small and medium sized enterprises have become a force to be reckoned with force in Chinas economic development. However, weight checks of accounting information bulletin issued by the Ministry of Finance, Chinese enterprises of all types of accounting information quality is not optimistic, mainly on the basis of accounting, cash management is not clear, false profits and whitewash report aspects, most of which small and medium sized enterprises. Accounting information is untrue, not only affect enterprise management, to a large extent affect the operating efficiency of enterprises, but also lead to external users of accounting information can not make the right decisions. However, many companies on the integrity of the accounting information can be analyzed not pay enough attention to hinder the development of the enterprise faster and better, lost their competitive edge. In this paper, A Company examined and analyzed, starting from the principle of accounting information, t