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随着市场经济制度地不断完善,我国中小企业数量逐渐增多,企业会计信息披露问题成为影响企业发展质量的关键因素,但是在实际工作中,很多企业的会计信息披露都存在不完整、不真实以及不及时等问题,这些问题暴露的背后是企业财务混乱。因此本文将结合我国中小企业会计信息披露中存在的问题进行分析,并提出促进完善我国中小企业会计信息披露制度的措施,希望能够为中小企业管理者提供一些参考,促进我国中小企业的健康发展。
With the continuous improvement of the market economy system, the number of SMEs in China has gradually increased, and the disclosure of corporate accounting information has become a key factor affecting the quality of enterprise development. However, in actual work, many companies’ accounting information disclosure is incomplete and unrealistic. Not timely and other issues, these problems are exposed behind the corporate financial confusion. Therefore, this paper will analyze the problems existing in the accounting information disclosure of small and medium-sized enterprises in China, and propose measures to promote the improvement of the accounting information disclosure system for small and medium-sized enterprises in China. We hope to provide some references for SME managers and promote the healthy development of China’s SMEs.