中小企业会计信息失真及对策研究摘要会计作为一个信息系统，它提供的信息是企业内部经营管理、国家宏观经济管理及投资等方面进行分析、决策的依据。如果会计数据不真实、不准确，就无法客观地反映企业经济活动的实际情况，导致错误的经济决策，因此会计信息的真实性是会计工作的生命。然而近年来，随着经济的高速发展，信息化时代的到来，会计信息失真的现象十分普遍。尤为突出的是大多中小企业原始凭证取得不合法，伪造、变造会计凭证、会计账簿，编制虚假的会计报告等会计信息失真现象大量存在，给国家、社会以及企业自身的发展都带来严重的负面影响。会计信息失真这一问题既是各国会计学界研究的重点，也是各国政府着力解决的难点。本文分析论述了目前中小企业会计信息失真的成因，并对此提出治理会计信息失真的防范对策。
关键词：中小企业；会计信息；会计信息失真
Small and medium-sized enterprise accounting information distortion and countermeasures
Abstract
The accountant, as an information system, which provides information is the enterprise internal management, national macroeconomic management and investment analysis, decision basis. If the accounting data untrue, inaccurate, cannot objectively reflect the actual situation of enterprise economic activities, result in errors, so the economic decisions of the accounting information authenticity is accounting work life. But in recent years, with the high speed development of economy, the arrival of information age, the accounting information distortion phenomena are very common. Especially smes is mostly made illegal original voucher, forge or alter accounting vouchers, account books, accounting reports compiled false accounting information distortion massive existence to the state, society, and the development of enterprise itself brings serious negative effect. Accounting information distortion this problem is both countries accounting field of study of key, is also governments addressing difficulty. This paper discusses the distortion of accounting information in small and medium-sized enterprises at present, and puts forward the cause of management accounting information distortion countermeasures.
Key words: small and medium-sized enterprises; accounting information; accounting information distortion
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