规范我国中小企业财务报告行为的若干构想

Several Visualizations on Standardizing the Financial Reporting Behavior of Chinese SMEs

从国际比较上看,无论发达国家、新兴工业化国家,还是发展中国家,都存在着大量的中小企业,并且在经济发展中扮演了重要角色。各国尤其是西方发达国家普遍重视规范中小企业财务报告行为工作,研究中小企业财务报告行为特征具有现实意义与理论价值。本文提出了规范我国中小企业财务报告行为的若干构想,希冀以此推动相关课题的进一步研究。

From the international perspective, whether in developed countries, in newly industrializing country or in developing countries, there are many small and medium-sized enterprises （SMEs）, which have played an important role in economic growth all around the world. Various countries, especially western developed countries and international organizations generally, pay great attention to standardizing the financial reporting behavior of SMEs. So, it is therefore of great realistic meaning and theoretical value to probe into the features concerning SMEs financial reporting. This paper brings forward several visualizations on how to regulate the financial reporting behavior of Chinese SMEs, hopes to promote the further research of relevant issues.