摘要
中小企业作为经济发展中的活跃因素,在缓解就业压力、优化资源配置、推动地方经济等方面具有不可替代的作用,决定了其会计信息质量和信息披露的重要性。通过分析中小企业信息披露的现状及产生原因,探讨提高会计信息披露质量的对策,促进中小企业可持续健康发展。
Small and medium-sized enterprises, as the active factors in the economic development, play an irreplaceable role in alleviating employment pressure, optimizing the allocation of resources and promoting the local economy, which determines the importance of the quality of accounting information and of avoiding information disclosure.This paper analyzes the present situation of information disclosure in small and medium-sized enterprise and the causes, and explores coping strategies to improve the quality of accounting information protection so as to promote the sustainable healthy development of small and medium-sized enterprises.
出处
《黑河学院学报》
2017年第4期54-55,共2页
Journal of Heihe University
关键词
中小企业
会计信息披露
原因分析
对策
small and medium-sized enterprises
accounting information disclosure
coping strategies