accounting analysis and implications for smes abroad（会计分析和对国外中小企业的影响）.docVIP

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accounting analysis and implications for smes abroad（会计分析和对国外中小企业的影响）.doc

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accounting analysis and implications for smes abroad（会计分析和对国外中小企业的影响）

Accounting Analysis and Implications for SMEs abroad [Abstract] SMEs and the research object, and users of financial statements from the application of accounting standards, international accounting and reporting standards of the Intergovernmental Working Group of Experts opinion, the UK system of financial reporting for SMEs starting the research literature and accounting by SMEs the status quo to do a systematic exposition and discussion, and on how to regulate our financial reporting system for SMEs made comments and suggestions. [Keywords] SMEs, accounting research, differential reporting Since SMEs or major is not ① not raise funds on capital markets, there is no separation of ownership and management, accounting base is relatively weak, and very much needed to guide its accounting work, and in the national accounting practice is precisely the lack of such guidance In 2004, The EU refused to recognize China’s market economy status, one important reason is this: China’s SMEs need to improve compliance with existing standards of accounting management system to ensure that trade protection during the investigation of the reliability of accounting information, and the listed companies and more complete accounting system and medium-sized compared to the accounting system for SMEs both in the development and improvement of, or in the implementation of specific accounting system, is clearly far from the European Union (Stephen amp; Aron, 2004 [1]. First, SMEs and users of financial statements of the type Berryman (1983) [2] studies have shown that some SMEs have been bankrupt in recent years, the United States, an important reason for business failure is its financial management and financial reporting quality is not high in Berryman on the basis of the study, McMahon and Holmes (1991) [3 ] for North America SME financial management and financial reporting principles and practices were studied, and concluded: Compared with large enterprises, SMEs, f