【正文】 目，應(yīng)從詳披露，并加以重點(diǎn)說(shuō)明；對(duì)于次要項(xiàng)目則應(yīng)從略披露，做到主次分明，輕重有別。同時(shí)，形成中小企業(yè)獨(dú)特的經(jīng)營(yíng)擴(kuò)張方式，即只有廣泛利用外部資源才能獲得穩(wěn)定發(fā)我國(guó)中小企業(yè)會(huì)計(jì)信息披露制度的思考 5 展，包括與大企業(yè)形成默契的分工協(xié)作關(guān)系。 （ 7）謹(jǐn)慎性 謹(jǐn)慎性也稱為穩(wěn)健性，是指企業(yè)對(duì)交易或事項(xiàng)進(jìn)行會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告應(yīng)當(dāng)保持應(yīng)有的謹(jǐn)慎，不應(yīng)高估資產(chǎn)或收益、低估負(fù)債或者費(fèi)用。 （ 1）客觀性 客觀性是指企業(yè)的會(huì)計(jì)記錄和財(cái)務(wù)會(huì)計(jì)報(bào)告必須真實(shí)、客觀地反映企業(yè)的經(jīng)濟(jì)活動(dòng)。 effectively improve the core petitiveness of the key forces. The medium and small enterprises in China in the accounting information disclosure aspects of the construction have made some achievements, however, Sees in the accounting information of the construction process. there are some problems .These problems affected the small and mediumsized enterprise accounting informationization progress, affect the future survival and development of space enterprise, and even the socioeconomic overall increase steadily, For this, from our next corporate accounting information disclosed the existence of problems, some suggestions put forward some of the perfection of small and mediumsized enterprise accounting information disclosed. Keywords: Small and mediumsized enterprises, Accounting information disclosure, Problem, Countermeasure 我國(guó)中小企業(yè)會(huì)計(jì)信息披露制度的思考 III 目錄 摘要 .................................................................................................................I Abstract ....................................................................................................... II 目錄 .............................................................................................................. III 前言 ................................................................................................................ 1 1 會(huì)計(jì)信息的概述 ........................................................................................ 2 會(huì)計(jì)信息的概念 .............................................................................. 2 會(huì)計(jì)信息質(zhì)量的特征 ...................................................................... 2 會(huì)計(jì)信息制度披露特征 .................................................................. 4 會(huì)計(jì)信息披露的基本原則 .............................................................. 5 會(huì)計(jì)信息披露的影響因素 .............................................................. 5 2 我國(guó)中小企業(yè)會(huì)計(jì)信息披露的現(xiàn)狀 ........................................................ 7 會(huì)計(jì)信息披露失真及會(huì)計(jì)造假嚴(yán)重 .............................................. 7 會(huì)計(jì)信息披露不完整及不充分 ...................................................... 7 會(huì)計(jì)信息披露不及時(shí) ...................................................................... 8 會(huì)計(jì)信息披露不清晰 ...................................................................... 8 會(huì)計(jì)信息披露制度不健全 .............................................................. 8 3 我國(guó)中小企業(yè)會(huì)計(jì)信息披露存在問(wèn)題的主要成因 ................................ 9 企業(yè)利益的驅(qū)動(dòng) .............................................................................. 9 企業(yè)內(nèi)部治理結(jié)構(gòu)不完善 .............................................................. 9 企業(yè)會(huì)計(jì)信息披露缺乏規(guī)范性 ...................................................... 9 會(huì)計(jì)信息披露監(jiān)管不嚴(yán) .................................................................. 9 會(huì)計(jì)人員整體素質(zhì)有所偏差 ........................................................ 10 4 完善中小企業(yè)會(huì)計(jì)信息披露的幾點(diǎn)建議 .............................................. 11 完善中小企業(yè)的內(nèi)部控制制度 .....