怎样联系消毒毛巾配送:毕业论文摘要翻译,谢谢!

来源:百度文库 编辑:中科新闻网 时间:2024/04/29 03:52:48
摘要:市场经济环境下,中小企业财务会计信息无论在微观管理、宏观调控还是在促进中小企业发展等方面,都发挥着巨大的作用。真实的财务信息从微观方面可以帮助中小企业认清环境、改善财务管理、有效地控制和防范财务风险,降低成本、提高经济效益。从宏观方面可以帮助国家了解中小企业发展中存在的问题,制定积极的扶持政策,帮助中小企业快速发展。但近些年来,我国许多中小企业为达到融资、避税、转移或隐匿资产等目的,往往虚造数据,少列收入、多列支出、设置账外账和小金库,编制多套会计报表,应付银行、工商、税务等各种不同的会计信息需求,导致财产不实,数据失真。所以,界定中小企业的会计造假行为以及会计造假的手段,分析中小企业会计造假的原因和造假的危害以及如何治理会计造假,对于我国中小企业的健康快速发展将起到极其重要的作用!本文就主要对我国中小企业会计造假的原因及治理等问题加以探讨。
关键词:中小企业,会计信息,会计造假,治理对策

微观管理Micromanagement
宏观调控macroeconomic management
中小企业Small and Medium Enterprises
财务会计信息financial Accounting Information

Abstract

Under the environment of marketing economy, financial accounting information of small and medium enterprises plays an improtant role in micromanagement, macroeconomic management, as well as the developing promotion of small and medium enterprises. From microaspects, authentic financial accounting information could help the small and medium enterprises understand the situation, improve their financial management, effectively control and keep away financial risks, reduce the cost, and improve their economical efficiency. From macroaspects, it helps the government understand the problems presented in development of small and medium enterprises, make positive supporting policys, then help them develop rapidly. Currently, many small and medium enterprises in China often fake the data, list less incomes and more outgoes, set up debt-extra-debt and little exchequers,workout multiple accounting reprot forms, cope with different accounting information demands of banks, business, and revenue in order to finance, escape the tax, transfer or hide their capitals, therefore, this induced fake belongings and data. So the author defined the cheating behavior and cheating methods of small and medium enterprises, and analysis the cheating causes and damages as well as the controling methods, this is improtant to accelerate the rapid and heathy development of Chinese small and medium enterprises. This paper discussed the cheating causes and controls of cheating account of Chinese small and medium enterprises.

Keywords: Small and medium enterprises,Accounting information, Cheating account, Control methods