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会计信息质量问题目前已受到全球企业的重视,但关于会计信息的质量研究主要集中在上市型的大企业。针对中小型企业的会计信息质量问题的研究寥寥可数。中小企业的会计制度存在着体系不健全、融资较困难等问题影响了整个企业的会计信息质量水平,导致企业经营受阻,影响到中小型企业的发展壮大。而我国中小型企业的数目众多,会计信息质量问题也显得比大型企业更为严重。因此针对中小型企业的会计信息质量问题的分析探讨有利于其健康发展。
At present, the quality of accounting information has been paid more attention to by global corporations, but the quality of accounting information mainly focuses on listed large enterprises. There are only a few studies on the quality of accounting information for small and medium-sized enterprises. The problem of the accounting system of SMEs is that the system is not perfect and the financing is more difficult, which affects the quality of accounting information of the entire enterprise, which hinders the operation of the enterprise and hinders the development of the SMEs. The large number of small and medium enterprises in our country, the quality of accounting information also appears to be more serious than large-scale enterprises. Therefore, the analysis of the quality of accounting information for small and medium-sized enterprises is conducive to its healthy development.