畢業(yè)論文(中小企業(yè)會(huì)計(jì)信息失真的原因及對(duì)策探討)-展示頁(yè)
2025-05-26 13:20本頁(yè)面
【正文】 義，質(zhì)的指標(biāo)主要包括企業(yè)的組織形 式、融資方式及所處行業(yè)地位等，量的指標(biāo)則主要包括雇員人數(shù)、實(shí)收資本、資產(chǎn)總值等。 關(guān)鍵字： 會(huì)計(jì)； 信息 ； 失真 ； 制度 ； 中小企業(yè) The reasons of the distortion of accounting information of small and mediumsized enterprises and the ways to solve these problems. Abstract: the small and mediumsized enterprise play a significant role in the process of ensuring national economy grows moderately, easing employment pressure, invigorating the country through science and technology and upgradeing economic structures. Chinese accounting field even the whole world economic field want to find an effctive way to pletely solve the problem of distortion of accounting information of small and mediumsized enterprises. There are numerous reasons ranged from the disorder of governance structure to unfairness of performance and evaluation accounting for the phenomenon of the distortion of accounting imformation. With the development of market economy of China, capital market plays an important part in improving the accounting information quality . Small and mediumsized enterprises have the obiligation to strengthen the power of governance structure of panies, improve the financial and legal system, perfect supervision system, and improve the quality of personnel. All of the actions will promote the development of the economy of China. Keywords: accounting； information； imformation distortion。隨著我國(guó)市場(chǎng)經(jīng)濟(jì)的深入發(fā)展，資本市場(chǎng)逐漸完善，對(duì)于中小企業(yè)完善會(huì)計(jì)信息質(zhì)量至關(guān)重要。目 錄 摘要 ................................................................1 Abstract............................................................1 一、我國(guó)中小企業(yè)的概述．．．．．．．．．．． ....................................2 二、 中小企業(yè)提供會(huì)計(jì)信息的重要性 ....................................2 (一 )會(huì)計(jì)信息是投資者和貸款人進(jìn)行合理決策的前提 ................． ...3 (二 )會(huì)計(jì)信息是政府部門(mén)進(jìn)行宏觀調(diào)控的依據(jù) ...........................3 (三 )會(huì)計(jì)信息利于企業(yè)自身加強(qiáng)和改善經(jīng)營(yíng)管理，加強(qiáng)內(nèi)部控制 ............3 三、 中小企業(yè)會(huì)計(jì)信息失真的原因 .......................................4 （一）公司治理結(jié)構(gòu)存在缺陷 —— “鹽商”中小企業(yè) ........................4 （二）中小 企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)體系不合理 .....................................4 （三）會(huì)計(jì)人員素養(yǎng)欠缺 ...............................................5 （四）會(huì)計(jì)制度與中小企業(yè)發(fā)展不適應(yīng) ...................................5 （五）社會(huì)經(jīng)濟(jì)環(huán)境影響導(dǎo)致中小企業(yè)會(huì)計(jì)信息虛化 .......................6 （六）內(nèi)外部監(jiān)督不力導(dǎo)致收入費(fèi)
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