中小企业财务报告概述论文有关.docVIP

摘 要 朗读显示对应的拉丁字符的拼音 关键词中小企业财务报告会计信息财务报告准则Abstract In today’s new environment, SME and the outside world due to its many Factors, many defects in its financial statements the village, many SME do not mean to the importance of financial reporting, there are many misconceptions of information disclosure, a serious impediment to the health of small and medium enterprises development. Financial reporting for SME is an important carrier of accounting information, business and stakeholders is the most important means of communication between one of the quality of accounting standards on financial reporting has an important impact, high-quality accounting standards is of high quality accounting information based on the premise and the necessary conditions. Specification of the current system of financial reporting for SME because of imperfect or lagged behind the content has been unable to meet the corporate financial reporting requirements. There for through the establishment of system of financial reporting standards for SME, standard financial reporting behavior of SME, accounting for SME and the development and perfection of great significance. Keywords financial reports accounting information Financial Reporting Standards. 目 录 引言 1 一、中小企业财务报告相关内容界定 2 （一）中小企业的界定标准 2 （二）我国对中小企业的界定 2 （三）从会计的角度界定中小企业 2 （四）财务报告的概念 3 （五）财务报告信息质量特征 4 二 、国内外研究现状概述 5 （一）国外研究状况概述 5 （二）国内研究状况概述 5 三 、我国中小企业财务报告规范体系现状分析 6 四 、我国中小企业存在财务报告的问题分析 7 （一）传统财务报告问题分析 7 （二）从中小企业会计信息供求矛盾问题分析 7 （三）从中小企业内部管理和会计控制问题分析 9 （四）从中小企业外部环境支持和监控问题分析 10 五 、我国制定中小企业财务报告准则的构想与建议 11 （一）制定中小企业财务报告准则的必要性分析 11 （二）制定完善中小企业财务报告准则的目标 12 （三）保障中小企业财务报告规范运行的措施及建议 13 结论 15 参考文献 17 致 谢 18  引言 20世纪70年代以来，中小企业在全球各个角落的国家和地区都得到了普遍的飞速发展。从国际比较上看，无论发达国家、新兴工业化国家，还是发展中国家，都存在大量的中小企业，并且在经济发展中扮演了重要角色。中小企业经营方式灵活多样，生命力顽强，所有权与经营权结合得较为紧密且集中。活动的时空范围有限，经营活动简单，经营和产出规模小，在市场上不占统治地位；竞争力较弱，受市场与外部冲击的影响较大；在竞争中处于劣势地位，需要政府扶持其发展；经营风险高，经营失败的可能性较大。在成长过程中，往往面临着管理、技术和市场上的种种不确定性，生产经营过程中的税负和税收风险偏高。会计机构设置不尽完善、岗位分工不明确、会计从业人员的综合素质比较低，使得很多在大企业尤其是上市公司行之有效、理论上非常完善的会