中小企业会计信息质量特征的改善研究.pdf

摘 要:目前，随着我国关于上市公司等大企业的会计制度日趋完善，会计信息的质量在相关会计法律法规颁布并有效执行后，取得了较大提升，不过这大多只限于一些大企业和上市公司。随着社会主义市场经济体制的发展和国企改制的深入，我国公有制经济将逐渐从市场经济中退出，这对我国中小企业的发展来说，无疑是绝佳的机遇。中小企业在国民经济中的地位日趋重要，然而其在快速发展过程中伴随了一些问题，会计信息的质量水平较低，情况堪忧。我国的很多中小企业为了逃税而虚增费用或为了吸引投资而虚增收入等，利用各种手段进行会计造假，影响财务报告数据，向会计信息使用者提供质量不高的会计信息。并且随着我国加入WTO，中小企业要同跨国公司一起竞争中国市场这块大蛋糕，所面对的是更强劲的对手，因此研究如何改善中小企业会计信息质量显得极为迫切。

本文从会计信息质量的特征出发，对会计信息质量进行系统地阐述，讨论会计信息质量的现状和是什么原因导致了我国中小企业会计信息质量低下，且有针对性地提出一些改善我国中小企业会计信息质量的对策和建议，以及分析在信息化时代，会计信息质量所要面临的机遇与挑战。

关键词：中小企业；会计信息质量

ABSTRACT:At present, our country listing Corporation accounting system gradually improves, the quality of accounting information in the relevant accounting laws and regulations promulgated and effective execution, has made great improvement, but it is confined to some large enterprises and listing Corporation to a great extent. With the deepening development of the socialist market economic system and State-owned enterprise restructuring, China's state ownership economy will gradually withdraw from the market economy. This is undoubtedly a great opportunity to our small and medium-sized enterprise development. The small and medium-sized enterprise is becoming more and more important in the national economy, however, there are many problems in its rapid development process , the quality of accounting information is not optimistic, the overall quality is low, the situation is worrying. Many China's small and medium-sized enterprises fraud in order to seek profits or evade tax and other bad motives, using various means to influence financial report data, the quality of accounting information provided to stakeholders is not high. And with China's accession to the WTO, small and medium-sized enterprises have to compete with multinational companies for the Chinese market this big cake, facing stronger opponents, so the research on the quality of accounting information of small and medium-sized enterprises to improve is very urgent.

This paper, beginning with the characteristics of accounting information quality, expounds on the quality of accounting information system, analyses some important reasons for the current situation of the quality of accounting information and why our country small and medium-sized enterprise accounting information quality is low at present, and put forward suggestions on improving our country small and medium-sized enterprise accounting information quality. At last, analyzing which opportunities and challenges the accounting information quality will face in the information age.

Keywords: Small and medium-sized enterprises; accounting information quality