我国·中小企业会计信息披露制度的问题及对策分析.pdfVIP

Problems and countermeasures of accounting information disclosure system in chinas small and medium enterprises ABSTRACT Along with the rapid development of global economy, the speeding up of economic globalization, small and medium-sized enterprises gradually become the important component of market economy, greatly promoted the rapid development of economy in our country, small and medium-sized enterprises are able to rapidly developed, one reason is that the accounting information disclosure has played a key role at the same time, under the increasingly fierce market competition, small and medium-sized enterprise accounting information disclosure system is faced with enormous challenges, the current accounting information disclosure system exists many problems, not completely adapt to the needs of the development of small and medium-sized enterprises at present This paper will briefly describe the current status of the accounting information disclosure system of small and medium-sized enterprises, and in view of the problems in the accounting information disclosure system, to ponder and discuss, put forward constructive countermeasures and methods Key words: small and medium enterprises; accounting information disclosure system; countermeasure analysis II 目 录 摘 要 I ABSTRACT II 一、引 言 1 （一）研究的目的及意义 1 （二）研究的思路和方法1 二、中小企业会计信息披露的一般概述 3 （一）中小企业的界定及其在国民经济中的地位3 （二）中小企业会计信息披露的内容及特征4 三、中小企业会计信息披露的现状 5 （一）会计信息披露不及时5 （二）会计信息披露不全面5 （三）会计信息披露不真实6 四、我国中小企业会计信息披露问题产生的原因分析 7 （一）中小企业内部环境原因7 1.企业自身性质7 2.企业内部控制的原因7 3.会计人员的独立性和职业道德缺失的原因7 （二）中小企业外部环境原因