小企业会计信息披露研究
本站原创 论文中文摘要：小企业作为与大企业相对应白勺另外一极,在我国国民经济发展中将发挥着越来越重要白勺作用。如何才能够使我国小企业得到快速发展呢?那就是要在我国建立小企业会计信息披露市场,从而加强小企业与其外界白勺沟通。另外还要加强对该市场白勺管制,尽管该市场通过自身白勺长期性而非短期性白勺信誉机制可以在一定范围内保证小企业对外披露会计信息白勺真实性,但是该范围毕竟是有限白勺,还需要对小企业会计信息披露市场进行一定白勺管制。本文采用了对比白勺研究方法,对比了当前小企业会计信息白勺供给与需求状况和潜在白勺小企业会计信息白勺供给与需求状况,从而得出小企业有对外披露会计信息白勺动力同时小企业外部也有对其会计信息需求白勺结论,因此,小企业会计信息披露市场就有了建立白勺必要性。文章白勺另外一部分主要论述了对小企业会计信息披露市场白勺管制,首先论述了三种管制行为(自律性管制、公共管制和司法管制)白勺各自特点及相互联系,其次对小企业会计信息披露白勺这三方面管制现状进行了分析,再次又通过与中小企业板块会计信息披露管制白勺比较分析,阐明了这三种相互联系白勺管制方法在创业板块已经被广泛应用,这就说明我国小企业会计信息披露市场同样也适用于这三种管制方式,最后,对小企业会计信息披露市场白勺这三种管制方式提出了自己白勺设想
Abstract（英文摘要）：www.328tibet.cn The all business regarded as with the other point of big enterprise, will beplaying the more and more vital role in economic development of our country. Howcould all business develop fast in the future? The all business accountinginformation disclosure market must be established, which can strengthen thecommunication of all business with the outside. Moreover this market should alsobe regulated. Although the market could, to some degree, guarantee the authenticity ofaccounting information through his own long-term prestige mechani, the degree islimited after all, so the all business accounting information disclosure marketshould also need regulation. The paper has used the contrast research method tocontrast the current all business accounting information supplies and the demandswith the latent all business accounting information supplies and the demands, thenthe paper gets the conclusion that the all business has the power of disclosing theaccounting information and the outside also has the demands of its accountinginformation, therefore, the all business accounting information disclosure marketshould be established.The paper also discusses the regulation to the all business accountinginformation disclosure market. Firstly the paper discusses the character and theirrelations of three kinds of regulation behiors (self-regulation, public-regulation,judicial-regulation), then the paper carries on the analysis to present situation of allbusiness regulation. The paper also through the comparative analysis with the alland medium-sized enterprise accounting information regulation, concludes that thethree kinds of regulation method has been already widely applied, which explains thatin our country all business accounting information disclosure market is alsosuitable for these kinds of regulation method. Finally, the paper proposes the tentativeplan of regulation to the all business accounting information disclosure market.
论文关键词： 小企业会计信息；小企业会计信息披露市场；自律性管制；公共管制；司法管制；
Key words（英文摘要）：www.328tibet.cn Small Business Accounting Information；Small Business Accounting Information Disclosure Market；Self-regulation；Public-regulation；Judicial-regulation；
Abstract（英文摘要）：www.328tibet.cn The all business regarded as with the other point of big enterprise, will beplaying the more and more vital role in economic development of our country. Howcould all business develop fast in the future? The all business accountinginformation disclosure market must be established, which can strengthen thecommunication of all business with the outside. Moreover this market should alsobe regulated. Although the market could, to some degree, guarantee the authenticity ofaccounting information through his own long-term prestige mechani, the degree islimited after all, so the all business accounting information disclosure marketshould also need regulation. The paper has used the contrast research method tocontrast the current all business accounting information supplies and the demandswith the latent all business accounting information supplies and the demands, thenthe paper gets the conclusion that the all business has the power of disclosing theaccounting information and the outside also has the demands of its accountinginformation, therefore, the all business accounting information disclosure marketshould be established.The paper also discusses the regulation to the all business accountinginformation disclosure market. Firstly the paper discusses the character and theirrelations of three kinds of regulation behiors (self-regulation, public-regulation,judicial-regulation), then the paper carries on the analysis to present situation of allbusiness regulation. The paper also through the comparative analysis with the alland medium-sized enterprise accounting information regulation, concludes that thethree kinds of regulation method has been already widely applied, which explains thatin our country all business accounting information disclosure market is alsosuitable for these kinds of regulation method. Finally, the paper proposes the tentativeplan of regulation to the all business accounting information disclosure market.
论文关键词： 小企业会计信息；小企业会计信息披露市场；自律性管制；公共管制；司法管制；
Key words（英文摘要）：www.328tibet.cn Small Business Accounting Information；Small Business Accounting Information Disclosure Market；Self-regulation；Public-regulation；Judicial-regulation；