【導(dǎo)讀】羅奇知名的中國經(jīng)濟(jì)及政治分析師。中小企業(yè)在中國社會經(jīng)濟(jì)發(fā)展中始終具有十分重要的地位和作用。體系，保持經(jīng)濟(jì)活力。據(jù)統(tǒng)計中國的中小企業(yè)提供了全社會約75%的就業(yè)機(jī)會。中國社會化大生產(chǎn)的基本特點是專業(yè)化協(xié)作，社會分工精細(xì)。由于中國企業(yè)長期處在計劃經(jīng)濟(jì)體制下，普遍缺乏信用意識和信用道德觀念。信用意識淡薄，嚴(yán)重影響并制約了中國社會主義市場經(jīng)濟(jì)的正常發(fā)展。良好的信用關(guān)系是現(xiàn)階段企業(yè)正常經(jīng)營、國民經(jīng)濟(jì)健康運行和經(jīng)濟(jì)體制改革。目前，中國中小企業(yè)信用關(guān)系紊亂，各種信用危機(jī)的發(fā)生已不僅僅是單個企業(yè)的行為了，產(chǎn)權(quán)是信譽(yù)的基礎(chǔ)，因此中國中小企業(yè)追求長期利益的積極性可以歸結(jié)為產(chǎn)權(quán)問題。目前，由于上述三種監(jiān)管的主管部門不同，各部門之間相互協(xié)調(diào)力度較差，中國目前的會計監(jiān)管機(jī)制還不完善，具體表。等因素在很大程度上影響了中國會計監(jiān)管的有效性和權(quán)威性。最后，我們再從中國中小企業(yè)會計監(jiān)管的信息化網(wǎng)絡(luò)平臺建設(shè)來看。目前中國的會計監(jiān)管

　　

【正文】 n the role and the relationship between the sharing of supervisory information means and sharelevel times。 social intermediary institutions in the role of SMEs, accounting supervision, and its relationship with government regulation, supervision and scope of the border, forms of regulation, regulatorylevel secondclass. 3. Accounting information disclosure regulation is mainly aimed at SMEs, accounting supervision authenticity, integrity, clarity and other aspects of the regulation, including the disclosure of information relating to laws, regulations and systems in construction, financial reporting frequency, methods, content, and secondary levels. (B) the establishment of sound regulatory objectives of evaluation system for standardizing accounting regulatory procedures, enhance the effectiveness of fiscal supervision. In our country at this stage, to establish a efficiency and fairness objective evaluation system of market regulation is to implement the SME accounting basis for regulation, but also a prerequisite for effective fiscal supervision. The ultimate goal of accounting regulation is through the realization 本科畢業(yè)設(shè)計（論文）外文翻譯 12 of the accounting market functions and promoting the economy of the development. Targeting the reality of accounting regulation on how to enable it to promote the various functions of the accounting market, the most effective way to maximize play. While also standardizing accounting supervisory procedures, and formulate a unified quantitative regulatory standards and offsite monitoring system and effective risk monitoring, assessment, early warning and prevention system to achieve offsite supervision and onsite inspections and effective bination. (C) strengthening the accounting regulation of international cooperation and the realization of economic globalization, the internationalization of accounting regulation for any one country39。s accounting supervision is a severe test. Accounting Risk of seriousness and danger of spreading the impact on national economies have increasingly gained, China should actively participate in international accounting organizations, the association39。s activities and international accounting standards, institutional coordination, to enhance China39。s international status of accounting, master regulation of foreign advanced experience, improve China39。s accounting supervision. Accounting internationalization requirements to achieve the internationalization of the accounting regulator of its own, specifically including two aspects: First, change the dull, introverted management strategies, take an integrated international regulatory strategy, regulatory policies, instruments, and global trends consistent, and strive to reach the international advanced level. Second is to strengthen the accounting of international regulatory coordination and cooperation to continuously strengthen international cooperation in accounting supervision and policy coordination among the regulators to establish effective information sharing mechanism, exchange their information and experience in the accounting regulatory actions. (D) the full implementation of realtime accounting regulatory framework for the design of effective accounting regulation must be sustained, the whole process of monitoring, which is the development trend of national accounting regulation, but also to prevent and defuse the crisis in an important way to the credibility of SMEs. Realtime monitoring of accounting refers to accounting regulators via ework realtime, dynamic, prehensive collection of business 本科畢業(yè)設(shè)計（論文）外文翻譯 13 processes in SMEs in the balance sheet, ine statement, cash flow statements contained in such major changes in the indicators and related information, the daily operations of small and medium enterprises to conduct dynamic, realtime, continuous, the whole process of regulation. Accounting supervision system, posed of business and accounting control over the application of information system integration, to form a secondary decision support integrated management information system. Include: 1. Data acquisition subsystem。 2. Ministry of Finance, workcentric data processing subsystem。 3. Accountancy indicators monitoring subsystem。 4. Risk analysis, early warning subsystem。 5. Supervisory monitoring indicators system subsystem。 6. Supervision of a prehensive information query subsystem.