摘要
中小企业融资难的原因有很多,其中最基础的原因在于中小企业会计工作不规范,会计信息质量低,从而导致融资机构无法对其信用及经济状况进行适当评估。分析了我国中小企业会计工作中存在的问题,提出了从会计机构的设置、会计制度的制定、会计监督、会计信息的披露等方面来规范会计工作。
There are many reasons that lead to the difficulty of Medium-sized ＆ small Enterprises＇ credit, and among them accounting insufficiency is the most underlying reason, and it results that banks can＇t evaluate Medium-sized ＆small Enterprises＇ credit accurately. This article analyses some main problems that exist in Medium-sized ＆small Enterprises＇ accounting in China, and puts forward some projects of standardizing accounting information disclosure.
出处
《科技创业月刊》
2006年第6期68-69,共2页
Journal of Entrepreneurship in Science & Technology
关键词
中小企业
融资难
会计信息质量
small and medium-sized enterprises, finance difficulty, accounting information quality
