中小企業(yè)會計信息披露現(xiàn)狀及對策探析-展示頁
2025-07-07 02:37本頁面
【正文】 information disclosure problems also gradually reveal . Accounting information plays a irreplaceable role in corporate operation, finance and investment, political policy making and etc. of contemporary societies as a tool for public supervision and prediction ,but the accounting information disclosure problems makes the accounting information distortion and difficult to play its role and the negative impact of cannot be underestimated, even may lead to financial statement users of decisionmaking errors, to the enterprise and society bring great harm . So the study of SME accounting information disclosure to improve the quality of accounting information is necessary, a good munication to give SME and stable development of environment has great necessity, for other relevant departments for SME provide evidence for policy and work methods has important article will analyze the SME accounting information disclosed on the problems, and bined with the problems faced by small and medium enterprises accounting information disclosure, and propose appropriate solutions, in order to achieve the maximization of corporate profits .Keywords: SME；Accounting Information Disclosure； Distortion of Accounting Information；Countermeasures一、緒論 根據(jù)我國《小企業(yè)會計準(zhǔn)則》對小企業(yè)的定義，小企業(yè)一般是指規(guī)模較小或處于創(chuàng)業(yè)和成長階段的企業(yè)，包括規(guī)模在規(guī)定標(biāo)準(zhǔn)以下的法人企業(yè)和自然人企業(yè)。文章將對我國現(xiàn)在中小企業(yè)會計信息披露的上所存在的問題進(jìn)行剖析，并且結(jié)合中小企業(yè)會計信息披露所面臨的問題，提出相應(yīng)的解決辦法，以達(dá)到企業(yè)利潤的最大化。會計信息在現(xiàn)代社會的企業(yè)經(jīng)營、投資、政府決策等領(lǐng)域都發(fā)揮著不可替代的監(jiān)督和預(yù)測作用，但會計信息披露存在的問題使得會計信息失真，難以發(fā)揮其作用甚至還有不可低估的負(fù)面影響，可能導(dǎo)致財務(wù)報表的使用者的決策失誤，給企業(yè)和社會帶來極大的危害 。中小企業(yè)會計信息披露現(xiàn)狀及對策探析摘要 經(jīng)濟(jì)越發(fā)展會計越重要。隨著我國社會主義市場經(jīng)濟(jì)的發(fā)展，我國各大中小企業(yè)的綜合經(jīng)濟(jì)實力不斷壯大，會計信息的質(zhì)量要求也越來越高的同時，會計信息披露上的問題也逐漸彰顯出來。所以對中小企業(yè)會計信息披露的研究對于提高其會計信息的質(zhì)量很有必要，為給予中小企業(yè)一個良好的信息交流和穩(wěn)定發(fā)展的環(huán)境有著很大的必要性，也在為其他相關(guān)部門為中小企業(yè)制定相關(guān)政策和工作辦法提供依據(jù)方面有著重要意義。關(guān)鍵詞：中小企業(yè)；會計信息披露；會計信息失真；對策The SME accounting information disclosure status quo and CountermeasuresABSTRACTAs the economy keep growing, the significance of accounting practice bee more important . Along with the development of the socialist market economy in our country, our country the medium enterprise39。與一般公司相比，其靈活的市場機(jī)制、專業(yè)化的分工協(xié)作、極強(qiáng)的市場創(chuàng)新能力，在社會發(fā)展中發(fā)揮著不可替代的作用。這些公司的會計信息無須公開．因此也不像上市公司那樣引人注目。如果不對其信息披露加以規(guī)范，確保披露質(zhì)量，同樣會引起稅收收入流失、金融風(fēng)險增高、宏觀決策失誤等一系列社會后果。隨著我國社會主義市
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