中小企业财务报告制度比较分析  

A Comparison Analysis on Financial Reporting System for Small & Medium-sized Enterprises

作　　者：李成[1] 吕博[1] 

机构地区：[1]西安交通大学经济与金融学院,陕西西安710061

出　　处：《河南金融管理干部学院学报》2009年第2期122-125,共4页Journal of Henan College of Financial Management Cadres

基　　金：中国博士后科学基金会资助项目(20080441178)

摘　　要：比较分析几个国家或地区中小企业财务报告类型、财务报告使用者以及应用会计准则的情况,研究国际会计和报告标准政府间专家工作组意见以及英国中小企业财务报告体系。在此基础上提出完善和规范我国中小企业财务报告体系的对策和建议。A comparison analysis is made on the types of financial reporting for small and medium - sized enterprises in several countries or regions, the users of financial reports and the application of accounting principles. A study is made on advice of the intergovernmental working group of experts for international accounting and reporting standards, as well as the British small and medium - sized financial reporting system. On this base, strategies and recommendations are made for the small and medium sized enterprises to improve and normalize the financial reporting system in China.

关 键 词：中小企业 财务报告 国际比较 

分 类 号：F276.3[经济管理—企业管理] F275[经济管理—国民经济]