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。但是中小企业在快速发展的过程中,也暴露出很多问题,会计信息质量就是其中之一。本文以中小企业会计信息质量要求为切入点,分析中小企业会计信息质量存在的问题,并探索建立中小企业会计信息质量的监控体系,以期提高中小企业的会计信息质量。
Many scholars of developing and developed countries all think that small and medium sized enterprises are essential part of national economy development. But during the fast developing process, those enterprises also exposed lots of problems, accounting information quality is one of them. This paper start from accounting information quality requirement , and analyze the problems on accounting information quality of small and meditum sized enterprises, then explore to build a accounting information quality supervision and control system, in order to improve accounting information quality for small and medium sized enterprises.
出处
《佳木斯大学社会科学学报》
2008年第2期44-46,共3页
Journal of Social Science of Jiamusi University
关键词
中小企业
会计信息质量
监控
small and medium sized enterprises
accounting information quality
supervision and control
