浅谈我国中小企业会计信息质量的提高

摘要
会计信息是企业利益相关者了解该企业的财务状况、经营成果和现金流量的非常重要的信息。企业的利益相关者通过企业提供的财务信息进行投资判断和决策。高质量的会计信息能帮助信息使用者做出正确的判断和决策，从而获得巨大的收益；而错误、虚假、不及时的会计信息对使用者是没有任何意义的，甚至可能会误导信息的使用者做出错误的决策，给企业造成损失。目前我国上市公司的会计制度渐渐完善，在新会计准则出台和各项会计相关法律法规出台后，会计信息质量得到了很大的提高。然而这很大程度上仅限于上市公司和少数的大公司，我国的中小企业的会计信息质量并没有多大改善，总体上还是比较低的，情况令人担忧。我国很多中小企业为了谋取暴利或者逃避国家税收等不良动机而进行造假，向政府等利益相关者提供的会计信息质量总体不高。本文从会计信息质量的特征出发，结合案例分析了目前我国中小企业会计信息质量低下的一些重要原因，并提出一些提高我国中小企业会计信息质量的对策和建议。

 
关键词：会计信息质量；中小企业； 提高； 质量特征

Abstract

    Accounting information is very important information which corporate  stakeholder to understand the company’s financial position, operating results and cash flows. Business stakeholders of financial information provided by businesses to invest in judgments and decision. High quality accounting information can help users make the right judgments and decisions, to gain great benefits; and error, false, timely accounting information on for user is no sense. Misleading information may even make the wrong decision of users, to corporate losses. The current accounting system of listed companies in China gradually improved, and the introduction of new accounting standards in the accounting after the introduction of relevant laws and regulations, accounting information quality has been greatly improved. However, this largely confined to small number of listed companies and large companies. SME’s in China’s accounting is still relatively low, the situation is worrying. Many small and medium enterprises in order to reap huge profits in China, or escape national tax for fraud and other bad motives to the Government and other stakeholders, the overall quality of accounting information provided is not high. In this paper, the characteristics of accounting information, analyzing the current quality of accounting information of SME’s in China some of the important reasons for the underground, and some accounting information to improve the quality of SME strategies and recommendations.

Keywords: Quality Of Accounting Information ; Small And Medium Enterprises ;  Quality Characteristics

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