| 中小企业会计信息质量监控体系研究 |
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| 引用本文： | 刘慧娟,宋佩玉.中小企业会计信息质量监控体系研究[J].佳木斯大学社会科学学报,2008,26(2):44-46. |
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| 作者姓名： | 刘慧娟 宋佩玉 |
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| 作者单位： | 1. 佳木斯大学应用技术学院,黑龙江,佳木斯,154007
2. 佳木斯市财政局,黑龙江,佳木斯,154002 |
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| 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。
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| 关 键 词： | 中小企业 会计信息质量 监控 |
Study on Accounting Information Quality's supervision and control system for Small and Medium Sized Enterprises |
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| LIU Hui-juan,SONG Pei-yu.Study on Accounting Information Quality''s supervision and control system for Small and Medium Sized Enterprises[J].Journal of Social Science of Jiamusi University,2008,26(2):44-46. |
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| Authors: | LIU Hui-juan SONG Pei-yu |
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| Institution: | LIU Hui - juan, SONG Pei - yu (1 .Application ＆ Technology Institute, Jiamusi University,Jiamusi 154007,China;2.Jiamusi Finance Bureau,Jiamusi 154007,China) |
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| Abstract: | 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 medium 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. |
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| Keywords: | small and medium sized enterprises accounting information quality supervision and control |
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