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Shenyang Great Wall Pipe Valves Co., Ltd. Accounting Information Disclosure

Posted on:2017-01-31Degree:MasterType:Thesis
Country:ChinaCandidate:Y T FuFull Text:PDF
GTID:2309330485454509Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years, China’s accounting information distortion of accounting academic research many problems, but according to my observation, the focus of research focused on listed companies and medium-sized state-owned enterprises, SMEs accounting information distortion but very little research. But it is undeniable that SMEs account both quantity and the total ratio of the national economy, constitute the main body of China’s economic management organization. If SMEs do not improve the quality of accounting, accounting for SMEs is not resolved, it can not be said of accounting to improve the environment, can not be said of the quality of accounting information is guaranteed, it can not be said of the accounting and management level greatly improve. China promulgated the "small business accounting system" goes to show that the national conscious distinction accounting standards for small businesses. "Small business accounting system" enacted, help people find the corresponding standard from the rules, but to control and evaluate the quality of small business accounting information to make a more specific determination, I believe that, in theory, there is still a long way to go. Therefore, SMEs accounting information distortion-depth study and discussion is necessary.The paper is the first in a large number of documents, books read and summarize the basis from all angles more comprehensive, clearer completed the theory summary; followed by Shenyang Great Wall Valve & Fitting Company made a detailed introduction and a brief overview of the Status information disclosure, conduct and summarized according to the status of the company’s information disclosure problems arise, and to analyze the causes, and then followed by the author in accordance with the above problem, improve programs, and to demonstrate its feasibility.
Keywords/Search Tags:SMEs, accounting information disclosure, New Accounting Standards
PDF Full Text Request
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