中小企业财务报告问题研究

Research on the Problems of Financial Reports of Small and Medium-Sized Enterprises

中小企业在我国社会经济运行中发挥着重要作用,在就业和税收上起到无可替代的支撑作用。中小企业财务报告体现其财务状况、经营现状和现金流量等重要信息[1],因而在很大程度上呈现出其管理经营的全貌。基于此,其财务报告是否具有规范性就显得格外重要。论文立足于当前客观情况,探究现阶段中小企业所面临的实际问题,提出具有针对性的改进路径。

Small and medium-sized enterprises play an important role in China’s social and economic operation,and play an irreplaceable supporting role in employment and taxation.The financial reports of small and medium-sized enterprises reflect important information such as their financial status,operation status,cash flow and so on[1],thus showing the whole picture of their management and operation to a large extent.Based on this,whether their financial reports are normative or not is particularly important.Based on the current objective situation,this paper explores the practical problems faced by small and medium-sized enterprises at this stage,and puts forward targeted improvement paths.