会计财务管理专业 中小企业会计信息披露的研究VIP专享

中小企业会计信息披露的研究摘 要企业会计信息的披露，是当今经济社会对每一个企业包括中小企业的必然要求。会计信息用户以披露出来的会计信息为依据，清楚了解企业的基本状况，作出正确的抉择，政府部门根据企业披露的会计信息对企业作出等级评价以及征税管理，了解当今市场的现状，确保资源合理配置。由于中小企业规模的局限性，在会计信息披露的时候，存在着很多的问题，本文通过分析会计信息披露存在的问题，结合法律法规，结合目前的部分中小企业市场成熟经验，针对性提出了缓解中小企业披露问题的一些想法和建议。关键词：中小企业；信息披露；经济；会计信息；决策IResearch on Accounting Information Disclosure of Small and Medium-sized EnterprisesAbstractThe disclosure of enterprise accounting information is an inevitable requirement for every enterprise including small and medium-sized enterprises in today's economic society. Based on the disclosed accounting information, the users of accounting information clearly understand the basic situation of the enterprise and make the right choice. The government department makes the rating evaluation and tax management for the enterprise according to the accounting information disclosed by the enterprise, understands the current situation of the market and ensures the rational allocation of resources. Due to the limitation of the scale of small and medium-sized enterprises, there are many problems in the disclosure of accounting information. In this paper, by analyzing the problems in the disclosure of accounting information, combining with laws and regulations, combined with the current mature experience of some small and medium-sized enterprises in the market, some ideas and suggestions are put forward to alleviate the disclosure of small and medium-sized enterprises.Key words：small and medium-sized enterprises; information disclosure; economy; accounting information; decisionII目 录摘...