中小企业会计信息披露存在的问题及应对措施

On Solutions to the Problems in Accounting Information Disclosure of Small and Medium-sized Enterprises

会计信息是企业与外界沟通的纽带,是社会了解企业的主要渠道。真实、完整、及时、有效的企业会计信息披露十分必要。然而,市场经济的局限性、企业信息披露制度的漏洞、中小企业自身的不规范性和不自觉性,导致当前中小企业会计信息披露存在失真、时效性差、不合理、不全面、不能处理好保密与公开的关系等问题。解决这些问题的措施有:完善相应的法规,充分发挥审计机构的作用,提高从业人员的素质,健全内外监督体系。

Accounting information,as the"bridge"between SMEs and the outside world,is the main channel to get to know the enterprises. Thus,it is of great necessity to make sure its disclosure authentical,complete,immediate and effective. However,owing to the limitations of market economy,the"loopholes"in disclosure system and the"irregularity and unconsciousness"of SMEs themselves,such major problems as distortion, poor timeliness,irrationality,incompleteness and failure in properly dealing with the relationship between confidentiality and publicity are found in the accounting information disclosure of SMEs. In view of this,the solutions put forward include perfecting relevant laws and regulations,giving full play to the role of auditing authorities,improving the quality of employees,improving supervision system both internally and externally.