| 中小企业会计信息质量管理研究 |
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| 引用本文： | 杨梅.中小企业会计信息质量管理研究[J].科教文汇,2020(9):188-190. |
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| 作者姓名： | 杨梅 |
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| 作者单位： | 安徽工商职业学院会计学院 |
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| 基金项目： | 安徽省质量工程项目高水平高职专业会计专业(项目编号:2018ylzy142);安徽省高校优秀青年人才支持计划重点项目的(项目编号:gxyqZD2016433)研究成果。 |
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| 摘 要： | 近年来,会计信息质量管理是企业重点关注的管理问题,也是中小企业正常经营的重要因素之一。随着我国经济体制改革的深入,中小企业的会计业务越来越繁杂,这则给中小企业会计信息质量管理带来了更高的要求。因此,提高会计信息质量,对积极服务于中小企业的经营管理具有重要的现实意义,需要及时总结并提出相应的解决方案。基于此,本文主要分析了我国中小企业在管理会计信息质量的过程中存在的几种问题,包括中小企业会计信息失真、会计人员专业素质低等问题,从对这些问题的分析中可以一窥中小企业在管理会计信息质量的现状,有针对性地提出我国中小企业在管理会计信息质量方面的对策,从而逐步形成会计信息系统与中小企业管理系统良性循环的局面。
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| 关 键 词： | 中小企业 会计信息质量 经营管理 |
Research on Accounting Information Quality Management of Small and Medium-sized Enterprises |
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| Authors: | Yang Mei |
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| Abstract: | In recent years,the management of accounting information quality is a management issue that enterprises focus on and one of the important factors for the normal operation of small and medium-sized enterprises(SMEs).With the deepening of China's economic system reform,the accounting business of SMEs has become more and more complicated,which has brought higher requirements for the quality management of accounting information for SMEs.Therefore,improving the quality of accounting information has important practical significance for actively serving the management of SMEs,and it is necessary to summarize and propose corresponding solutions timely.Based on this,this paper mainly analyzes several problems in the process of managing the quality of accounting information in China's SMEs,including the distortion of accounting information in SMEs and the low professional quality of accounting personnel.The current status of the accounting information quality management of SMEs can be seen from the above problems.It is necessary to put forward targeted countermeasures on the quality management of accounting information in China's SMEs,thereby gradually forming a virtuous circle of accounting information system and SME management system. |
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| Keywords: | small and medium-sized enterprises accounting information quality management |
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