中小工业企业会计信息失真的原因及对策

发布时间：2018-11-20 09:40

【摘要】：中小工业企业已成为宁夏国民经济快速发展的生力军.但中小工业企业在实际发展中遇到了诸多的困难和问题,尤以发展资金短缺最为突出.主要原因是会计信息由于缺少监管而失真,吸引银行信贷支持形成"鸡肋效应",自身软,难融资.会计信息失真是由于管理核算不规范造成的,其原因有内部的也有外部的,诸如内部管理不规范,会计基础薄弱,教育培训滞后,生存环境不理想等.针对以上问题,治理中小工业企业会计信息失真的对策措施如下:①加强政府主管部门监督,堵塞会计法规执行缺位.②加大社会监督力度,将中小工业企业报表审计和纳税鉴证纳入监管范筹.③改善税收征管环境,确立"以纳税人为中心"的服务理念.④落实会计人员责任和会计人员责任事故追究制度.⑤切实加强会计教育,从"会计管理和信息论"高度认识会计信息的重要作用.
[Abstract]:Small and medium-sized industrial enterprises have become a vital force in the rapid development of Ningxia's national economy. However, small and medium-sized industrial enterprises have encountered many difficulties and problems in their actual development, especially the shortage of development funds. The main reason is that the accounting information is distorted due to the lack of supervision, attracting bank credit support to form a "chicken rib effect", which is soft and difficult to finance. The distortion of accounting information is caused by non-standard management accounting, which is caused by internal and external factors, such as non-standard internal management, weak accounting foundation, lagged education and training, unsatisfactory living environment and so on. In view of the above problems, the countermeasures to deal with the distortion of accounting information in small and medium-sized industrial enterprises are as follows: (1) strengthening the supervision of government departments in charge, blocking the lack of implementation of accounting laws and regulations, and (2) strengthening social supervision, To improve the environment for tax collection and management by bringing the audit of statements of small and medium-sized industrial enterprises and tax verification into the regulatory framework. Establishing the service idea of "taking the taxpayer as the center". (4) carrying out the accounting personnel responsibility and accounting personnel responsibility investigation system. (5) strengthening accounting education and recognizing the important role of accounting information from "accounting management and information theory".
【作者单位】：宁夏国土资源厅;
【分类号】：F406.72

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