[摘要]  本文在会计信息质量分析研究的基础上，从理论上分析影响会计信息质量的因素以及中小企业的会计特点及会计信息质量特征现状，并且提出提高中小企业会计信息质量的措施，紧接着通过紫鑫药业会计失真的例子对主要原因进行分析，在理论分析的基础上总结了会计信息失真的经验和教训，揭露了我国中小企业财务信息失真造成的严重后果，提出了改善当前我国金融市场混乱的有效建议。提出我们应当汲取国外先进的管理监督理念，取其精华去其槽粕，构建出一套高效完整的会计信息质量监管体系，为我国的经济发展作出应有的贡献。76897

[毕业论文关键词]  会计信息质量  中小企业   紫鑫药业

Small and medium-sized enterprise accounting information quality analysis

Abstract: Based on the analysis of the accounting information quality research foundation, from the theoretical analysis of factors affecting the quality of accounting information and the small and medium-sized enterprise accounting features and characteristics of accounting information quality present situation, and puts forward some measures to improve the quality of accounting information of small and medium sized enterprises, followed by Zi Xin pharmaceutical accounting distortion example analysis on main reason。 In the theoretical analysis based on the summed up the accounting information distortion of the experience and lessons, exposed the our country small and medium-sized enterprise financial information distortion caused by the serious consequences, put forward to improve the current turmoil in the financial markets of China's effective suggestions。 We should draw the concept of supervision of foreign advanced management, its essence to its dross, build a set of efficient and complete accounting information quality supervision system, and make its due contribution to China's economic development。

Key words:  The quality of accounting information   Small and medium-sized enterprises   Zi xin pharmaceutical co。 

目       录

一、引言 1

（一）研究背景 1

（二）研究现状 2

    1。国外研究现状 2

    2。国内研究现状 2

（三） 研究思路 3

二、衡量会计信息质量的标准 3

（一）会计信息和会计信息质量概述 3

（二）会计信息质量判断标准 4

（三）我国中小企业会计信息质量特征体系研究 4

三、中小企业的划分和会计特点 5

（一）中小企业概述 5

（二）中小企业会计信息特点 6

    1。组织形式重合 6

    2。会计机制不合理，会计人员素质低下 6

    3。没有健全的内部会计制度 6

    4。缺乏有效的监督和管理 7

四、提高中小企业会计信息质量的建议及措施 7

（一）提高会计从业人员的职业道德 7

（二）完善公司治理结构 7