中小企业会计信息质量分析摘 要本文的研究是在全面系统收集了相关专业理论资料的前提下展开的，研究的第一步是深入分析现阶段会计信息的发展水平，并对设计的会计理论做出说明，在此基础上充分考虑中小企业的发展状况，尤其是其中需要改进的环节，本着相关标准一一提出相关措施。关键词：中小企业；会计信息质量；会计信息质量特征AbstractBase on collected a large number of information about the small and medium-sized enterprise accounting information quality in this paper,through to analysis the theory of accounting information quality at home and abroad present situation,and expound the related theory of accounting information quality,combined with the small and medium-sized enterprises own characteristics,research and analysis the problem of small and medium-sized enterprises accounting information quality in our country, and according to the problems to put forward the solve method. Key words: Small and medium sized enterprises；Accounting information quality ；Qualitative characteristics of accounting information I目 录1 前言................................................11.1 研究意义与价值..........................................11.2 研究现状................................................11.3 本文拟解决的问题........................................42.相关理论概述........................................42.1 会计信息................................................42.2 会计信息质量............................................43 我国中小企业会计信息质量存在的问题..................63.1 会计信息的可靠性不强....................................63.2 会计信息缺乏时效性......................................73.3 企业内控机制不健全......................................83.4 会计基础工作薄弱........................................84 提高我国中小企业会计信息质量的建议..................94.1 增强会计信息的可靠性....................................94.2 增强会计信息时效性............................
