中小企业会计信息失真问题的研究及对策  

Research and countermeasures on the problem of accounting information distortion in small and medium sized enterprises

作　　者：纪明玮 Ji Mingwei(School of Management,Xi'an Polytechnic University,Xi'an,Shaanxi,710048)

机构地区：[1]西安工程大学管理学院,陕西西安710048

出　　处：《市场周刊》2024年第1期113-116,共4页Market Weekly

摘　　要：随着我国资本市场的蓬勃发展,在经济繁荣的同时,与其相伴的问题也日益凸显。在当前的经济市场中,会计失真现象越来越严重,大量伪造的会计信息、会计报表充斥市场。虚假会计信息严重影响了国家以及社会大众的利益,对我国的市场秩序造成了严重干扰。文章从中小企业的特点出发,分析中小企业会计信息失真的成因,并且针对原因,提出了相应的治理方法。With the vigorous development of Chinas capital market and economic prosperity,the accompanying problems are also in-creasingly prominent.In the current economic market,accounting distortion is becoming increasingly serious,with a large number of forged accounting information and statements flooding the market.False accounting information seriously affects the interests of the country and the general public,causing serious interference to the market order in China.This article analyzes the causes of accounting information distortion in small and medium-sized enterprises based on their characteristics,and proposes corresponding governance methods to address the reasons.

关 键 词：会计信息 信息失真 会计造假 中小企业 解决对策 

分 类 号：F23[经济管理—会计学]