Smes Accounting Information Distortion

In recent years, many scholars of our country study the issues of accounting information, but according to my observation, the study focused on listed companies and state-owned enterprises, the study of SMEs(small and medium-sized enterprise) accounting information distortion is very few. But it is undeniable that the number of SMEs in both the number and total economic output, constitute our main business of economic organization. If not improve the quality of accounting by SMEs, the SME accounting issues are not resolved. We can not say improvements in China's accounting environment, we can not say that the quality of accounting information in China are protected, thus can not say that the level of China's accounting management and improved. China promulgated the "small business accounting system" serves to illustrate a conscious distinction between national accounting standards for small businesses. "Small business accounting system," the promulgation of rules help people to find from the corresponding standard, but on the small business accounting information quality control and evaluation to determine more clearly, I think theoretically there is a long way to go. Therefore, distortion of accounting information for SMEs in-depth study and discussion is necessary, through the study of SMEs in China for the prevention of distortion of accounting information, effective information to improve the quality of accounting standards for SMEs, and other social sectors for the future development of SMEs effective systems and methods provide an important basis for other aspects of great significance.This is the first structure of a large number of documents, books read and summarize, based on more comprehensive from all angles, more clear to complete the theory; secondly, to the distortion of accounting information and SME content, status and other basic issues previous research scholars are summarized, and their understanding of relevant issues; and then followed by an accounting firm is to obtain the information to find out the outstanding small and medium enterprises in Yunnan Province of accounting information distortion, and in order to ensure analysis is correct and up in the accounting firms did not understand the relevant information, the author has adopted a questionnaire approach to complement it. SMEs in Yunnan Province to identify the reasons for distortion of accounting information; Finally, a reason for distortion of accounting information for SMEs in Yunnan Province based on the analysis put forward some countermeasures and suggestions.