我国中小企业会计信息质量研究

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论文中文摘要:1.研究目的随着会计信息失真问题的日益突出,会计信息质量近年来成为会计理论界和实务界关注的重点。从现有的文献来看,这种关注主要是集中在大企业和上市公司,很少有涉及中小企业。但是中小企业已经成为我国经济发展中一股不可忽视的力量,而且从财政部发布的会计信息质量抽查公告来看,中小企业的会计信息质量问题不容乐观,主要表现在会计基础工作薄弱、管理混乱、利润不实和粉饰报表等方面。会计信息不实,不仅影响企业内部自身的管理,还会导致外部会计信息使用者无法做出正确的决策,税收部门难以正确征税,影响统计效果,不利于国家宏观分析决策。在这种形势下,对我国中小企业的会计信息质量问题进行分析研究就显得尤为重要。2.研究内容本文旨在了解我国中小企业现阶段的会计信息质量水平,并在此基础上找到提高我国中小企业会计信息质量的有效途径,以促进其健康发展。围绕这个中心,本文的研究共分为五章。第一章为本文的导论,主要阐述了本文选题的目的和意义,总结了国际、国内对中小企业会计信息质量研究的现状,并且提出了本文的研究内容和方法。第二章对我国中小企业及其会计的特点进行了概述。笔者认为中小企业在社会经济生活中的性质、地位、作用和生产经营的形式相似,且与大企业存在很大的不同,因此可以作为一类企业单独研究。在会计上,中小企业的特点主要体现在组织形式、会计机构、会计人员、内部会计控制、会计资源和会计监管六个方面。第三章为会计信息质量和会计信息质量特征的理论分析,并在此基础上尝试构建我国现阶段中小企业的会计信息质量特征体系。要对我国中小企业的会计信息质量进行研究,首先需要建立一套会计信息质量的评价标准。同处在我国社会政治经济这么一个大的环境背景下,我国中小企业既与其他类型企业具有一些共性,又有其个性。因此对其会计信息质量的评价标准也应该与其他类型企业既有相似,又有区别。本章在明确会计信息、会计信息质量和会计信息质量特征的相关概念的基础上,对目前国内外颇具代表性的会计信息质量特征体系理论进行了比较分析,力图找出可资借鉴之处。本部分选取了国外影响最广泛的美国财务会计准则委员会发布的《财务会计概念公告》第二辑(AC No.2)——《会计信息质量特征》、国际会计准则委员会《编制和提供财务报表的框架》中对“财务报表的质量特征”的论述、英国的会计准则委员会《财务报告原则公告》中的有关论述,以及国内较为有影响的葛家澍教授、吴水澎教授和杨世忠教授主持的会计信息质量特征研究课题组的观点。随后,笔者对中小企业会计信息质量特征的两个主要影响因素——会计环境和会计信息需求进行了分析,以求找到我国中小企业与其他类型企业在会计信息质量要求上的不同之处。会计环境包括经济环境、政治环境、法律环境、文化环境和会计基础。我国中小企业的会计信息需求者主要有投资者、债权人和政府有关部门。最后,通过对已有会计信息质量特征体系的借鉴和对我国中小企业会计环境以及会计信息需求的分析,笔者尝试构建了我国现阶段中小企业会计信息质量特征体系。第四章是对我国中小企业会计信息质量现状的案例分析。笔者首先对样本企业的选择情况进行了说明,然后根据已构建的中小企业会计信息质量特征体系,对接受调查企业的会计信息质量现状进行评价,主要从可靠性、合规性、相关性、可比性和明晰性五个方面进行分析和说明。从调查的结果来看:(1)在可靠性方面,规模越大的企业,会计信息的可靠性程度越高。违规性失真和行为性失真是造成会计信息不真实的主要原因。中小企业的会计人员在工作中难以保持独立性是影响会计信息中立性的主要因素。(2)在合规性方面,企业的态度比较认真。但由于国家对中小企业的监管力度不强,也使有些企业容易怀着侥幸心理,在资产、利润和税收上做手脚。(3)在相关性方面,由于缺乏有效的会计信息需求主体,大多数企业对此关注不大。只有少数规模较大的企业进行财务预算。实行了电算化的企业能更及时地披露会计信息。(4)在可比性方面,企业都是遵循《企业会计制度》或《小企业会计制度》的相关规定,一般不会对会计政策进行调整,所以纵向可比性和横向可比性都较好。(5)在明晰性方面,企业都能按照国家的统一规定编制账表,但有的企业会计凭证和账簿比较粗糙,数字勾稽关系和文字记录不清楚。这主要与企业对会计信息的重视程度和企业会计人员的素质有关。第五章就调查过程中发现的一些问题,从政府监管、企业内部会计控制、社会机构和会计信息使用者监督方面提出改善我国中小企业会计信息质量的措施。其中,政府监管可以从两个方面着手:首先,政府可以利用自己的行政执法权力,通过加大处罚力度等措施,加大企业提供虚假会计信息的成本;其次,建立健全政府相关部门的会计监督网络,使各个监管主体实现企业会计信息的共享。在完善中小企业的内部会计控制制度方面,笔者讨论了中小企业内部会计控制制度建立的必要性和需要遵循的原则,并且建议从创造内部会计控制环境、建立有效的会计控制系统和内部会计稽核制度方面来着手进行,最后还介绍了一些具体业务的会计控制方法。3.主要贡献纵观全文,本文的特点在于:(1)在论文的选题上,本文选择了一个具有现实意义的问题进行研究。中小企业对我国经济生活的作用越来越重要,但由于其规模的缘故,中小企业在发展过程中的问题又往往容易被忽视。笔者希望借自己的研究,能够让学术界给予中小企业的关注;(2)鉴于我国现在并没有一套系统的体系对中小企业的会计信息质量状况进行评价,笔者在对现有会计信息质量特征体系理论进行归纳比较,并对我国中小企业的会计环境和会计信息需求进行分析后,尝试构建了我国现阶段中小企业会计信息质量特征体系;(3)在研究方法上,本文采用了规范研究和实证研究相结合的方式,一方面运用现有文献的理论进行推导分析,一方面通过问卷调查和实地调研了解我国中小企业会计信息质量的现实状况;(4)本文是在调查的基础上提出改善我国中小企业会计信息质量的措施,具有较强的针对性和可操作性。由于国内外对中小企业会计信息质量的系统论述较少,文献资料取得的有限,在问卷设计和实地调查的过程中也还存在一些问题,笔者虽然做了很大的努力,但难免还存在诸多的不足,恳请各位老师不吝赐教
Abstract(英文摘要): The quality of the accounting information in China has been the focus of the theory realm as well as accounting application, as the problem for the distortion of the accounting information becomes worse. From the existing reference, the author finds that the current studies on the subject mainly concentrate on listed companies’accounting information, refer less to all and medium sized enterprises (Es). The position and function of the Es are becoming more and more outstanding in national economic life. Distorted accounting information obviously has negative effect for accounting information users in making right decision, for the tax bureau in levying taxes. To some degree, it may also affect the government to design the proper macro economic policy. Under such circumstance, it is necessary to study the quality of the accounting information of Es.The thesis is divided into six chapters altogether:The first chapter is the introduction of the thesis. This chapter includes the analysis of the purpose and importance for the research, the introduction of the research background in and out of the country, the main content and the method of the research.The second chapter has given introduction to the Es. The all enterprises and the medium sized enterprises he many in common, such as nature, position, function and production model, so they are usually put together in research. The Es he their own characteristics about accounting, especially in the aspects of organizational structure, accounting department, quality of accountants, internal accounting system, resource about accounting and supervision on accounting.The third chapter studies the evaluating standard for the Es on the basis of the ailable theory about qualitative characteristics of accounting information. The Es are different from big companies and companies of other countries in many aspects, so a specified characteristic quality evaluation system for Es needs to be established. Considering the accounting information requirements and accounting environment of Es in China, the author suggests the qualitative characteristics system of accounting information for Es.The fourth chapter is the main focus of this thesis. In this chapter, the author uses a detailed inspection and investigation including handling out questionnaire and visiting the target firms to analyze the actual accounting information quality of the Es, with particular emphasis on the aspects of reliability, regularity, relevance, comparability and understandability.The fifth chapter brings up some possible solutions and suggestions for the problems found in the investigation. The author points out that the government intendance, internal control, independent specialized agencies and accounting information users’inspection play the key roles in the improvement of information quality for the Es.The main innovation of this thesis are as follows:1. On selection of the topic. This thesis is reality–oriented. Es are play a more and more important role in the economic life. Compared with the accounting problem of big companies or listed companies, the accounting problem of Es are often easier to be ignored. The author hope that this thesis can arouse more academic attention to Es.2. In view of that the evaluating standard of accounting information for the Es being not ailable, the author tries to set up one, regarding the ailable theory about qualitative characteristics of accounting information and the accounting information requirements and accounting environment of Es in China.3. On the method of research. This thesis takes both normative and empirical research methods. On the one hand, the existing theory is made use of in deduction; on the other hand, the author uses a detailed inspection and investigation including handling out questionnaire and visiting the target firms to analyze the actual accounting information quality of the Es.4. The author puts forwards solutions for the improvement of information quality for the Es on the basis of inspection, so these solutions are workable.Because the study about accounting information problems of SEMs is inadequate at present, the useful material obtained is limited. Deficiencies may be ailable in questionnaire and investigation. Despite of the efforts that the author has made, it is unoidable that there are some defects. The author is eager for every respectable professor to critic and to give some advice.
论文关键词: 中小企业;会计信息质量;会计信息质量特征;措施;
Key words(英文摘要): all and medium sized enterprises;accounting information quality;qualitative characteristics of accounting information;solutions;