中小企业会计信息质量的探究

目       录

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

一、会计信息的概念·············································2

二、我国中小企业会计信息质量现状与存在原因·····················2

（一）我国中小企业会计信息质量现状·····························2

    1、会计信息失真问题严重····································2

2、会计信息披露不及时······································3

3、会计信息披露不全面······································3

我国中小企业会计信息质量存在问题和原因···················3

    1、企业内部原因············································3

   （1）中小企业会计人员素质不高·······························3

   （2）企业内部管理控制欠缺···································4

   （3）竞争压力较大···········································4

2、企业外部原因············································4

（1）缺乏有效的监督········································4

（2）相关法律法规不完善····································4

三、提高中小企业会计信息质量的对策·····························5

（一）提高会计人员素质和水平···································5

（二）加强企业内部控制·········································5

（三）树立正确的竞争观念·······································5

（四）加强政府监管，形成良好的监督网络·························5

（五）完善相关法律法规体系·····································5

参考文献·······················································6

[摘 要] 近年来,我国企业会计信息质量一直是人们关注的热点.提供会计信息的根本目的是为了用于决策,而要让会计信息对决策有用,就必须具备相应的质量。会计信息具有一定的经济后果，这已是不争之实。会计信息是决策者进行决策的重要依据之一，因此，会计信息最基本的质量特征就是决策有用性。如何保证会计信息的真实性，最大范围内防止会计信息失真，具有重要的现实意义。    会计信息是经济信息的一个组成部分，是为了进行会计管理而收集、加工、整理的各种数据资料。它是在会计核算和会计分析中形成的包括所有的会计凭证上的原始数据和由这些数据经会计核算处理而产生的账簿、报表的全部内容、以及从这些凭证、账簿和报表所得到的其他认识和信息。

随着会计信息质量问题的日益突出，会计信息质量近年来成为会计理论界和实务界关注的重点。从现有的文献来看，这种关注主要是集中在大企业和上市公司，很少有涉及中小企业。但是中小企业已经成为我国经济发展中一股不可忽视的力量，而且从财政部发布的会计信息质量抽查公告来看，中小企业的会计信息质量问题不容乐观。会计信息质量特征包括：可靠性、相关性、可理解性、可比性、实质重于形式、重要性、谨慎性和及时性等，每个特征都会引起各种不同的问题。

关键词：我国中小企业现状，　会计信息质量存在问题原因，　会计信息质量对策。