摘要
会计信息失真不仅不能真实反映经营活动的情况,误导信息相关利益者和使用者,而且极大损害企业的诚信,严重影响到企业融资筹资。针对当前我国中小企业会计信息失真的特点,只有落实负责人会计责任、完善治理结构、加强财会队伍建设、加大外部监督、严格执法,加强中小企业信用体系的创新,才能防范会计信息失真,提高企业诚信和融资能力。
The distortion of accounting information not only cannot really reflect business activities, misleading information stakeholders and users, and great damage enterprise credibility, seriously affect the enterprise financing. In view of the current our country small and medium-sized enterprise accounting information distortion characteristic, only the implementation of accounting responsibility, perfect the governance structure, strengthen the accounting team construction, increasing the external supervision, strictly enforce the law, strengthen the innovation of the small and medium-sized enterprise credit system, to prevent the distortion of accounting information, improve the enterprise credit and financing ability.
出处
《大众科技》
2013年第3期165-167,67,共4页
Popular Science & Technology
基金
广西教育厅2008年科研项目"广西中小企业直接融资问题研究"
广西工业职业技术学院2008年科研项目"广西中小企业直接融资问题研究"
关键词
会计信息
诚信
融资
The distortion of accounting information
integrity
financing
