Study On The Disclosure Of Accounting Information In Small Business

The small business regarded as with the other point of big enterprise, will beplaying the more and more vital role in economic development of our country. Howcould small business develop fast in the future? The small business accountinginformation disclosure market must be established, which can strengthen thecommunication of small business with the outside. Moreover this market should alsobe regulated. Although the market could, to some degree, guarantee the authenticity ofaccounting information through his own long-term prestige mechanism, the degree islimited after all, so the small business accounting information disclosure marketshould also need regulation. The paper has used the contrast research method tocontrast the current small business accounting information supplies and the demandswith the latent small business accounting information supplies and the demands, thenthe paper gets the conclusion that the small business has the power of disclosing theaccounting information and the outside also has the demands of its accountinginformation, therefore, the small business accounting information disclosure marketshould be established.The paper also discusses the regulation to the small business accountinginformation disclosure market. Firstly the paper discusses the character and theirrelations of three kinds of regulation behaviors (self-regulation, public-regulation,judicial-regulation), then the paper carries on the analysis to present situation of smallbusiness regulation. The paper also through the comparative analysis with the smalland medium-sized enterprise accounting information regulation, concludes that thethree kinds of regulation method has been already widely applied, which explains thatin our country small business accounting information disclosure market is alsosuitable for these kinds of regulation method. Finally, the paper proposes the tentativeplan of regulation to the small business accounting information disclosure market.