【毕业论文】浅析我国中小企业会计造假成因及对策.docVIP

PAGE 精品 河南财经政法大学成功学院毕业论文 浅析我国中小企业会计造假成因及对策 院系名称 管理学系 姓　　名 学　　号 专　　业 会计学 指导教师 2011年4月25日 摘要：发展中国家和发达国家的许多学者都认为 ,中小企业是国民经济发展的重要组成部分。但是,随着中小企业的快速发展，会计信息失真的现象也越来越严重。结合我国实际情况,中小企业会计造假的原因有:税负过重、惩治力度过轻、监管政策和管理制度有缺陷、纳税环境恶化等各种因素共同作用的结果。因此,应从多方面寻求治理对策:引入保险机制对会计信息真实度进行保险;建立民事赔偿制度,完善社会监督与保护体系;建设会计诚信,加强舆论监督等，研究和分析中小企业会计信息失真的成因并找出有效的对策 ,对促进国民经济的发展和国家宏观经济政策的制定都有积极意义。本文首先介绍了中小企业的概念及其会计信息真实性的现状，其次分析了会计信息失真的原因，最后提出了解决的对策。 关键词：中小企业；会计信息；会计信息失真；对策 Abstract: developing countries and developed countries, many scholars think national economic development of small and medium-sized enterprises is the important component. But, with the rapid development of small and medium enterprises, the accounting information distortion phenomenon also more and more serious. Combined with the actual situation in our country, small and medium-sized enterprise accounting fraud reasons are: the heavy taxes and punishment strength weight, regulatory policy and management system has defects, tax environmental degradation as the consequence of the interaction between various factors. Some countermeasure are accordingly put forward: insurance mechanisms to accounting information real degree of insurance; Establish civil compensation system, perfect social supervision and protection system; Construction of accounting sincerity, strengthen the supervision of public opinion, the study and analysis of small and medium-sized enterprise accounting information distortion causes and find out the effective countermeasure, to promote the development of national economy and national macroeconomic policy formulation are positive. This paper firstly introduces the concept and small and medium-sized enterprise accounting information authenticity situation, secondly analyzed the reason of the distortion of accounting information, finally puts forward the countermeasures. Keywords: small and medium-sized enterprises; Accounting information; Accounting information distortion; countermeasures TOC \h \z \t 标题1,1,样式 标题 2