中小企业信用危机与会计监管

Credit crisis and accountant supervisory of small and medium enterprice

中小企业在我国经济发展中具有特殊和重要的地位和作用,已成为我国市场经济最活跃的经营主体。但是,目前我国中小企业整体信用关系比较紊乱,信誉度较差,严重影响了中小企业的进一步发展,降低了整个国民经济的运行速度和效应。文章通过分析中小企业信用危机及其产生的根源,从会计监管理论的批判与整合入手,在借鉴国际经验并联系我国中小企业现实情况的基础上,就如何构建适合我国中小企业发展的会计监管体系、重塑中小企业信用做了系统的阐述。

The small and medium enterprises have special position and function during China＇ s economic development. They have already become the most active management subject of market economy. However, the whole credit relation of these enterprises are relatively disorder at present. The credit crisis has already drawn common concern of the society. This text analyzes the credit crisis and its cause based on managing and accountant theory, combining the actuality in China. Suggestions are given on what supervisory systems are suitable for these enterprises, and how to rebuild the prestige of them.