《小企业会计准则》的颁布在适应小企业现状的同时,也给小企业的会计信息质量带来了极大的影响。本文介绍《小企业会计准则》特点的基础上,以会计信息质量的八项基本要求为主线,对《小企业会计准则》对小企业会计信息质量的影响进行探究,并提出进一步提高小企业会计信息质量的措施。 The promulgation of the “Small Business Accounting Standards” to adapt to the status quo of small businesses, but also to small business accounting information quality has brought tremendous impact. Based on the characteristics of “Small Business Accounting Standards”, this paper, based on the eight basic requirements of accounting information quality, explores the impact of Small Business Accounting Standards on the quality of accounting information of small businesses and proposes the further improvement of small business accounting Information quality measures.