会计信息质量和会计信息质量特征的理论分析.docVIP

PAGE 1 摘要 随着改革开放以来我国经济的不断进步，暴露出来的会计信息失真问题越来越多也越来越严重。据调查显示，中小企业的内部管理存在许多问题，主要是在会计基础薄弱、信息失真及现金管理混乱方面。会计信息失真，不仅会对企业内部财务管理造成困难和阻碍企业市场发展，同时使企业外部信息使用者无法做正确判断，严重的话还会影响国家经济的发展。 基于现阶段对中小企业会计信息质量水平的了解，找到了一条能够有效提高现阶段会计信息质量的途径。首先是在大量文献、著作认真阅读和总结的基础上，从各个角度完成理论综述；第二是对我国中小企业及其会计的特点进行概述。最后就论文中发现的一些问题，从各方面提出改善我国中小企业会计信息质量的措施。 关键词: 中小企业；会计信息；会计信息质量 Abstract Accounting Information Distortion With the reform and opening of Chinas economy continues to progress , more and more exposed more and more serious , according to the survey, the quality of accounting information exists many problems of SMEs in China , mainly in basic accounting work weak distortion of accounting information , cash management and other aspects of chaos . Accounting information is not real, on the one hand cause difficulties for the internal financial management and hinder the development of the enterprise market , while outside the enterprise information users can not do the right judgments, on the other hand the impact of macroeconomic development of the country . Therefore, the quality of accounting information research is particularly important. ???????In this paper, the quality of accounting information to fully understand the level of SMEs based on the stage , to find an effective way to effectively improve the quality of accounting information at this stage . The first is the large number of documents , books and carefully read the summary , based on the completion of theory summary from all angles ; followed by the characteristics of SMEs and accounting overview . Finally, a number of issues papers found in all aspects measures to improve the quality of accounting information for SMEs proposed . Key Words: minor enterprises,?accounting?information,quality of accounting Informatio PAGE I 西京学院本科毕业设计（论文） PAGE 6 1 绪论 1.1 论文研究的背景和意义 1.1.1 研究背景 依据现代社会经济的发展角度来看，中小企业已成为社会经济发展中的重要部分。在全国工业企业法人中，95%左右是集中在中小企业，近几年的数据显示国内生产总值50%是来源于小型企业的产品和服务价值。因此，可以看出中小企业在确保经济增长、扩大就业和优化经济产业结构等方面发挥着重要作用。 我国中小企业暴露出不少问题在发展过程中，其