小微企业与会计稳健性的关系研究  

On the Relationship between Small and Micro Businesses and Accounting Conservatism

作　　者：黄爱美[1] 

机构地区：[1]湄洲湾职业技术学院,福建仙游351254

出　　处：《福建师大福清分校学报》2016年第2期68-71,共4页Journal of Fuqing Branch of Fujian Normal University

摘　　要：根据会计稳健性产生的原因及运行机制,针对小微企业具有的特性,分析小微企业与会计稳健性的依存关系,得出小微企业比大中企业更需要会计稳健性,且与会计稳健性成正相关的关系,提出健全会计稳健性在小微企业中的运行机制,乃不失为改善小微企业与各方面关系、促进小微企业健康持续高速成长的一种良策。Based on the cause and operation mechanism ofaccounting conservatism, taking into account the characteristics of small and micro businesses,the dependency ofsmall and micro businesses on Accounting Conservatism is analyzed. The result reveals that small and micro businesses are more in need of accounting conservatism; and their dependency on accounting conservatism demonstrates a positive correlation. Therefore, strengtheningoperating mechanism of accounting conservatism in small and micro businesses is a reasonable strategy to improve the relationship between Small and micro businesses and other sectors and to help small and micro businesses maintain fast and healthy growth。

关 键 词：小微企业 会计稳健性 关系研究 

分 类 号：F275.2[经济管理—企业管理]