对提高中小企业会计信息质量的研究与对策分析

On Study and Strategy to Increase the Quality of Accounting Information of Small and Medium-sized Enterprises

当前,中小企业会计信息质量管理存在的问题,主要体现在会计核算与会计机构设置不规范,会计人员素质低,会计资源相对短缺,没有健全的内部会计控制制度,缺乏有效的会计监管等方面。应加强中小企业相关法律法规建设,不断完善会计规范体系;加强中小企业外部监督体系建设;加强企业内部控制制度建设;加强中小企业会计信息系统的建设;加强教育培训,提高中小企业会计人员素质。

Currently, there are some problems in accounting information of small and medium-sized enterprises： the accounting and accounting organization are non-standard, the quality of accounting personnel inferior, accounting resources insufficient, internal accounting controlling system imperfect, and accounting supervision ineffective. So we need strengthen the construction of relevant laws and rules, accounting system, external supervision system, internal controlling system, accounting information system, education and training so as to improve the quality of accounting personnel in small and medium-sized enterprises.