中小企业会计信息失真原因及对策

Reasons and Countermeasures of Accounting Information Distortion in Small and Medium-Sized Enterprises

随着社会的发展,会计信息对投资者、企业,甚至是整个国家经济都有着举足轻重的影响。但由于多种原因,当前我国中小企业会计信息失真现象普遍存在,严重影响了中小企业经营决策的制定和我国经济发展。为此,在对中小企业会计信息现状和会计信息失真主要表现及原因分析的基础上,提出了针对该现状的治理对策。

With the development of society,accounting information has a decisive impact on investors,enterprises,and even the entire national economy.However,due to a variety of reasons,accounting information distortion is widespread in small and medium-sized enterprises in China,which seriously affects the making of small and medium-sized enterprises'business decisions and the economic development of our country.Therefore,on the basis of analyzing the present situation of accounting information of small and medium-sized enterprises and the main manifestations and causes of accounting information distortion,this paper puts forward some countermeasures to deal with the present situation.