关于中小企业财务报告问题的探讨.doc

范文 范例 指导 学习 word版本整理分享 关于中小企业财务报告问题的探讨 ） 【摘要】：中国企业界，数量最多的当属中小企业，中小企业提供了大量税收和就业机会，创造了大量的科技成果，是社会经济中不可缺少的重要组成部分，中小企业财务报告反映了企业的财务状况、经营成果和现金流量等信息，中小企业财务报告可以为单位加强经济管理提供资料，也可以为投资者和债权人的投资、贷款决策提供信息，财务报告在中小企业经营管理中处重要地位。现下中小企业财务报告的问题不容忽视，规范中小企业报告具有现实意义。 本文首先对介绍了对中小企业财务报告问题的研究现状，选题意义，研究方法和研究内容；并介绍了中小企业的界定、会计主体特殊性和财务报告的目标和作用。其次分析了中小企业财务报告的主要问题和规范体系的现状。然后阐述了国外中小企业财务报告执行情况与借鉴。最后提出了制定我国中小企业财务报告准则的构想与建议。 【关键词】：中小企业；财务报告；制度；准则 Abstract Business in China, the largest number is small and medium-sized enterprises, small and medium-sized enterprises to provide a large amount of taxes and employment opportunities. Creating a large number of scientific and technological achievements, is an important and indispensable component in the social economy, small and medium-sized enterprise financial report reflects the enterprises financial position, operating results and cash flow information, such as small and medium-sized enterprise financial report can strengthen economic management to provide information for the unit, also can be for investors and creditors of investment, loans decision provides information, financial reporting important status in the small and medium-sized enterprise management. Small and medium-sized enterprise financial report now problem that nots allow to ignore, specification of small and medium-sized enterprise report has practical significance. Of this article first introduces the research status of small and medium-sized enterprise financial report problems, selected topic significance, research methods and research content. And introduced the definition of small and medium-sized enterprises, the accounting entity particularity and the target and the role of financial reporting. Secondly analyzes the main problems of small and medium-sized enterprise financial report and the current situation of the standard system. And then expounds the abroad with reference to the implementation of small and medium-