中小企業會計信息質量的探究

目       錄

摘要···························································1

一、會計信息的概念·············································2

二、我國中小企業會計信息質量現狀與存在原因·····················2

（一）我國中小企業會計信息質量現狀·····························2

    1、會計信息失真問題嚴重····································2

2、會計信息披露不及時······································3

3、會計信息披露不全面······································3

我國中小企業會計信息質量存在問題和原因···················3

    1、企業內部原因············································3

   （1）中小企業會計人員素質不高·······························3

   （2）企業內部管理控制欠缺···································4

   （3）競爭壓力較大···········································4

2、企業外部原因············································4

（1）缺乏有效的監督········································4

（2）相關法律法規不完善····································4

三、提高中小企業會計信息質量的對策·····························5

（一）提高會計人員素質和水平···································5

（二）加強企業內部控制·········································5

（三）樹立正確的競爭觀念·······································5

（四）加強政府監管，形成良好的監督網絡·························5

（五）完善相關法律法規體系·····································5

參考文獻·······················································6

[摘 要] 近年來,我國企業會計信息質量一直是人們關注的熱點.提供會計信息的根本目的是為了用于決策,而要讓會計信息對決策有用,就必須具備相應的質量。會計信息具有一定的經濟后果，這已是不爭之實。會計信息是決策者進行決策的重要依據之一，因此，會計信息最基本的質量特征就是決策有用性。如何保證會計信息的真實性，最大范圍內防止會計信息失真，具有重要的現實意義。    會計信息是經濟信息的一個組成部分，是為了進行會計管理而收集、加工、整理的各種數據資料。它是在會計核算和會計分析中形成的包括所有的會計憑證上的原始數據和由這些數據經會計核算處理而產生的賬簿、報表的全部內容、以及從這些憑證、賬簿和報表所得到的其他認識和信息。

隨著會計信息質量問題的日益突出，會計信息質量近年來成為會計理論界和實務界關注的重點。從現有的文獻來看，這種關注主要是集中在大企業和上市公司，很少有涉及中小企業。但是中小企業已經成為我國經濟發展中一股不可忽視的力量，而且從財政部發布的會計信息質量抽查公告來看，中小企業的會計信息質量問題不容樂觀。會計信息質量特征包括：可靠性、相關性、可理解性、可比性、實質重于形式、重要性、謹慎性和及時性等，每個特征都會引起各種不同的問題。

關鍵詞：我國中小企業現狀，　會計信息質量存在問題原因，　會計信息質量對策。