中小企业会计信息质量问题探析

随着我国经济的转型发展，中小企业在经济运行中的作用逐渐凸显出来，相比于资金雄厚的大企业它们具有独特的优势和活力，但作为近些年来刚刚萌芽仍在发展的中小企业，在企业会计工作方面存在着一些问题，仍需要改进和提高。而会计信息是企业进行会计工作的基础之一，不仅关系到企业日常的会计工作，而且对于管理者进行决策也有重要的影响，关系到企业未来的发展。中小企业在会计信息质量方面存在着不少问题，成为其成长的镣铐。本文将中小企业会计信息质量存在的问题作为切入点，探讨其出现的原因及造成危害，并针对其存在的不足从各个主体的角度提出相应的完善措施。

关键词：中小企业；会计信息质量；问题；原因；措施

目　录
一 我国中小企业会计信息质量的特征及存在的不足 1
（一）会计信息质量特征 1
（二）行业现状及问题 2
二 会计信息质量出现问题的原因及危害 4
（一）原因 4
（二）危害 8
三 多管齐下填补会计信息质量缺陷 9
四 结语 11

Abstract

    With the transformation and development of China's economy, the role of small and medium-sized enterprises in the economic operation is gradually highlighted, compared to the large enterprises with strong capital has unique advantages and vitality, but as in recent years has just sprouted development of small and medium enterprises, There are some problems in the accounting work, still need to improve and improve. The accounting information is one of the basis of accounting work, not only related to the daily accounting work, but also for managers to have a significant impact on decision-making, related to the future development of enterprises. SMES in the accounting information quality there are many problems, as its growth shackles. This paper takes the problems of the quality of accounting information of small and medium-sized enterprises as the entry point, discusses its causes and causes harm, and puts forward the corresponding perfect measures from the perspective of each subject.

Key words：Small and medium-sized enterprises; The accounting information quality. Problem; The reason; Measures

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