文档介绍：摘要中小企业是与所处行业的大企业相比人员规模、资产规模与经营规模都比较小的经济单位。中小企业是我国国民经济的重要组成部分, 以其独特的经营方式和灵活的生产方式对经济的发展和社会的稳定起着举足轻重的促进作用。中小企业有其自己的企业特点,长期以来,我国对各种类型的企业一直实行无差别的会计规范体系, 然而,会计失真问题越来越严重,关注则多集中于大中企业及上市公司, 很少涉及中小企业。因此有必要针对中小企业信息披露的现状予以关注并根据中小企业的自身特点制订出一套适合于中小企业特点的会计规范体系, 能更好地引导中小企业提高内部管理和经营管理水平, 提高会计信息的质量。本文通过从中小企业的特点出发分析中小企业会计信息披露中存在的会计信息失真的现状, 并分析存在这些情况的原因所在,并从中找到针对中小企业会计信息失真的对策。全文共分为三大部分。第一部分为会计信息失真的概括, 并从会计信息失真的定义以及危害两方面进行论述。第二部分为中小企业会计信息失真的现状以及原因分析。第三部分介绍提高中小企业会计信息质量的对策,从制度上的保证和第三方监督两方面加以论述。关键词:中小企业;会计信息;失真;原因;对策 Abstract The small and medium-sized scale enterprises in the industry pared with the large-scale enterprise in the field of the asset scale, the researchers and the scale of operation in which is on the small scale in all the aspects. The small and medium-sized scale enterprises are smaller economic units. The small and medium-sized enterprises in China are important parts of the national economy, with which unique mode of operation and flexible production methods for economic development and play an important role in promoting social stability. The small and medium-sized enterprise has its own enterprise characteristics, long-term since, our country of all kinds of the enterprise accounting standard system does, however, is more and more serious distortion of accounting focus attention on many enterprises and panies, and the small and medium-sized scale enterprise rarely involve. Therefo