我国中小企业会计信息质量研究2

目录

引言································································2

一、 中小企业概念和特点··············································2

（一） 中小企业概念··················································2

（二） 中小企业工作特点··············································2

二、 会计信息与会计信息质量概述······································3

（一） 会计信息······················································3

（二） 会计信息质量··················································3

三、 中小企业会计信息质量的现状及其影响因素分析······················3

（一） 中小企业会计信息质量的现状····································3

（二） 中小企业会计信息质量的影响因素······························4

四、 中小企业提高会计信息质量的对策··································5

（一） 完善会计法律法规体系··········································5

（二） 社会中介要发挥监管作用········································5

（三） 完善企业内部控制制度，从制度上保障会计信息质量·················5

（四） 提高中小企业会计人员素质······································5

（五） 扩大会计信息需求主体··········································5

参考文献····························································6

引言

随着社会主义市场经济的迅速发展,企业会计失真事件变得越来越多，从我国现状来看,很多中小企业占据了相当的市场份额,但同时中小企业也存在会计信息质量的问题，而这些中小企业的会计信息质量问题会影响到外部信息使用者的正确决策,影响到税务部门按时足额征税，影响国家统计数据。如何应对中小企业会计信息质量问题，保障各报表使用者的利益，同时加强企业内部管理显得尤为重要。

一、中小企业概念和特点