案例研究:我国中小企业基于不同目的财务报告行为透视　

Case Study: Seeing through the Chinese SMEs' Financial Reporting Behavior

从国际比较上看,无论发达国家、新兴工业国家,还是发展中国家,都存在大量且在经济发展中扮演了重要角色的中小企业,但遗憾的是,会计界尚缺乏对中小企业财务报告行为特征的系统性研究。基于契约成本理论的三大实证会计假设之一的“政治成本”假设认为,企业规模越大,越有动机降低利润。本文运用案例分析方法对其进行验证,试图据此对我国中小企业基于不同目的的财务报告行为特征加以描述,以裨益于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, which have played an important role in economic growth all around the world. So, it is therefore of great realistic meaning and theoretical value to probe into the features concerning SMEs financial reporting. This paper uses case to study the financial reporting behavior of SMEs, tests the ＂political cost＂ hypothesis of contract theory, which can supply basic evidences for policy setting department in their policy setting process. The author holds that lightening the tax burden of SMEs to promote their development will be an effective measure.