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会计信息是外部利益相关者了解企业的主要方式,高质量的会计信息有助于信息使用者作出正确的决策,反之,低质量会计信息使信息使用者做出错误的决策,从而造成其经济损失。但是我国民营小企业普遍会计质量低下,要提高会计信息质量必须解决民营小企业会计核算工作存在问题。因此,本论文对民营小企业在会计核算方面存在的问题进行归纳总结,并结合民营小企业的特点,有针对性的提出解决措施。
Accounting information is the main way for external stakeholders to know the enterprise. High-quality accounting information helps information users to make correct decisions. On the contrary, low-quality accounting information makes information users make wrong decisions, resulting in economic loss . However, the general accounting quality of private small enterprises in our country is low. To improve the quality of accounting information, we must solve the existing problems in the accounting of private small enterprises. Therefore, this thesis summarizes the problems existing in the accounting of private small-sized enterprises, and puts forward some countermeasures according to the characteristics of private small-scale enterprises.