范文编号:KJ2308范文字数:5215目 录一、我国中小企业会计信息披露的现状···················································2（一）会计信息披露失真及会计造假严重···········································..
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范文编号:KJ2308 范文字数:5215 目 录 一、我国中小企业会计信息披露的现状···················································2 （一）会计信息披露失真及会计造假严重················································2 （二）会计信息披露不完整··································································2 （三）会计信息披露不及时··································································2 （四）会计信息披露不清晰··································································3 （五）会计信息披露制度不健全····························································3 二、我国中小企业会计信息披露问题的主要成因·······································3 （一）企业利益的驱动········································································3 （二）企业内部治理结构不完善····························································3 （三）企业会计信息披露缺乏规范性······················································3 （四）会计信息披露监管不严·······························································3 （五）会计人员整体素质有所偏差·························································3 三、完善中小企业会计信息披露的几点建议·············································3 （一）完善中小企业的内部控制制度······················································3 （二）加强会计的基础工作逐步提高人员素质··········································4 （三）强化相关公众对会计信息质量的监督管理力度·································4 （四）完善中小企业财务管理制度·························································5 （五）建立和健全中小企业与会计信息披露相关的法律法规························5 参考文献··························································································6 一、我国中小企业会计信息披露的现状 迄今为止，在会计信息的问题上与正规的大企业相比，中小企业由于其规模和资金的限制，一般都没有设立会计核算系统，并且缺乏规范的会计信息披露制度以及会计信息通道，这一切都制约着中小企业的可持续成长。本文结合实际单位现状从以下几个方面来讨论中小企业会计信息披露的现状。 （一）会计信息披露失真及会计造假严重
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