中小企业会计信息披露现状及对策探析.docVIP

中小企业会计信息披露现状及对策探析 摘要 经济越发展会计越重要。随着我国社会主义市场经济的发展，我国各大中小企业的综合经济实力不断壮大，会计信息的质量要求也越来越高的同时，会计信息披露上的问题也逐渐彰显出来。会计信息在现代社会的企业经营、投资、政府决策等领域都发挥着不可替代的监督和预测作用，但会计信息使得难以发挥甚至 关键词：中小企业；会计信息披露；会计信息失真；对策 The SME accounting information disclosure status quo and Countermeasures ABSTRACT As the economy keep growing, the significance of accounting practice become more important . Along with the development of the socialist market economy in our country, our country the medium enterprises comprehensive economic strength is growing, the accounting information quality requirements also more and more high at the same time, the accounting information disclosure problems also gradually reveal . Accounting information plays a irreplaceable role in corporate operation, finance and investment, political policy making and etc. of contemporary societies as a tool for public supervision and prediction ,but the accounting information disclosure problems makes the accounting information distortion and difficult to play its role and the negative impact of cannot be underestimated, even may lead to financial statement users of decision-making errors, to the enterprise and society bring great harm . So the study of SME accounting information disclosure to improve the quality of accounting information is necessary, a good communication to give SME and stable development of environment has great necessity, for other relevant departments for SME provide evidence for policy and work methods has important significance.The article will analyze the SME accounting information disclosed on the problems, and combined with the problems faced by small and medium enterprises accounting information disclosure, and propose appropriate solutions, in order to achieve the maximization of corporate profits . Keywords: SME；Accounting Information Disclosure； Distortion of Accounting Information；Countermeasures 一、绪论 根据我国《小企业会计准则》对小企业的定义，小企业一般是指规模较小或处于创业和成长阶段的企业，包括规模在规定标准以下的法人企业和自然人企业。与一般公司相比，其灵活的市场机制、专业化的分工