中小企业会计信息披露问题及研究.docVIP

我国会计信息披露存在的问题及解决办法 社会主义市场经济的不断发展，会计信息的质量更要日益提高。会计信息披露不真实，不充分，不及时严重影响我国会计行业的健康发展。不仅影响了会计信息使用者对会计信息的了解要求，更有害于国有企业改革和社会经济的良好运行。如何有效解决和完善我国会计信息披露中的缺陷尽快建立科学化，合理化，现代化的会计信息披露制度和标准已是当务之急。 【关键词】：会计信息 披露 完善 Disclosure of Accounting Information Problems and solutionsWang RuAbstract: The continuous development of the socialist market economy, the quality of accounting information but also to increase.False accounting information disclosure, inadequate, not in time seriously affected the healthy development of Chinas accounting profession.Affects not only the accounting information users understand the requirements of accounting information, but also harmful to the state-owned enterprise reform and social and economic well-run.How to effectively address and improve the disclosure of accounting information in the defect as soon as possible to establish scientific and reasonable, modern standards of accounting information disclosure system and has been a priority.Disclosure of accounting information with the economic development came into being, its role to infiltrate every level of the economy and society.In this paper, the disclosure of accounting information combined with the current thinking of the actual situation of the accounting profession, described the Chinese enterprises and listed companies operating in the market problems, and according to the actual situation of the disclosure of accounting information to develop strategies to give the use of accounting informationMarket Game to help those who provide some help. Key words: complete disclosure of accounting information 目录 绪论………………………………………………………………、我国会计信息披露存在的问题………………………………… 1.会计信息披露不整……………………………………………2.会计信息披露不规范……………………………………………… 3会计信息披露不及时……………………………………………… 4.会计信息披露不真实…………………………………………… 三、从企业内外部分析我国会计信息披露存在问题的原因……… 1企业内部原因分析……………………………………………… 1.1一些会计人员素质差………………………………………… 1.2资产所有者缺位…………………………………………………4 2企业外部原因分析………………………………………………… 2.1第三方会计监督不规范………………………………………… 2.2企业利益与自身利益发生冲突………………………………… …2.3