中小企业会计信息失真的表现及对策.DOC

摘要:在我国改革开放以来，国内的经济发展进程不断加快，经济水平日趋发达，其中中小企业的繁荣发展为经济的发展提供了巨大的动力。然而在中小企业的高速发展过程中，也伴随着不少的内部问题，其主要反应在会计账簿弄虚作假，日常收支混乱等会计信息失真方面。

　　　会计信息是一个企业财务信息的重要数据，是评价一个企业经营成果的重要指标，更是企业管理决策的重要依据。会计信息的正确与否，关系着这个企业未来经营发展的成败。会计信息的失真，不仅影响到中小企业的内部经营，也破坏了中小企业长久以来建立的良好企业形象，扰乱了市场秩序和国家的宏观调控，最终阻碍着我国社会主义经济的正常发展。由此，本文根据中小企业自身的特点，结合当今社会会计信息失真的现状，探究中小企业会计信息失真的原因，最后联系实际，提出完善中小企业内部监控，强化社会监督机制等具体解决措施。

关键词: 会计信息失真；内部监控；社会监督

Abstract:In our country since the reform and opening up, the domestic economic development process to speed up, and the level of economy more developed, including the prosperity and development of the small and medium-sized enterprises for economic development with a huge momentum. However, in the high speed development of small and medium-sized enterprises in the process, is also associated with a lot of internal problems, the main reaction in the accounting books of deception, daily payments such as chaos distortion of accounting information.

　　　Accounting information is a enterprise financial information important data, is an enterprise evaluation of the operation results of the important index, but also the important basis of enterprise management decision. Accounting information is correct or not, the relationship between the enterprise future the success or failure of the business development. Accounting information distortion, not only affect the small and medium enterprise internal management, destroyed the small and medium enterprise for a long time building good enterprise image, and disturbing the order of the market and the state's macroeconomic control, the final obstacles in our country the normal development of the socialist economy. Thus, in this paper, according to the characteristics of small and medium-sized enterprises, combined with the accounting information distortion in today's society, the current situation of small and medium-sized enterprises to explore the reasons of accounting information distortion, and finally with practice, to improve small and medium-sized enterprise internal control, strengthen the social supervision mechanism solutions.

Key Words：Accounting information distortion；Internal control；Social supervision

提供真实的会计信息，不仅是企业的义务和责任，也是国家经济发展的需要。目前我国中小企业会计信息失真的形势已十分严峻，其问题的解决已迫在眉睫。而会计信息失真问题的治理是一条艰苦和漫长的道路，需要社会各方的共同努力和不懈的分动。只要随着国家针对措施的有效执行，以及企业法律意识的不断进步，中小企业会计信息失真的现象必将得到有效的治理。