Research On Accounting Information Distortion Of Small And Micro Enterprises

Small and micro enterprises have become the backbone of China's economy.They are of great significance for promoting growth,promoting innovation,increasing taxes and maintaining social stability.The authenticity and reliability of financial information is the basic prerequisite for the development of small and micro enterprises,and is also a necessary condition for the healthy operation of the national economy.With the growth of small and micro enterprises,the situation of accounting information distortion is more and more prominent,and the necessity of its standardization and management is further revealed.The article first reviews the related literatures and theories in economics.Then describes the current situation of accounting information distortion of small and micro enterprises in China,and explores its causes from subjective,objective,social and tax levels.The influence is discussed from the aspects of enterprise development,market economy order,tax revenue loss,social honesty and so on.The statistics of Golden Tax-III project data about the B District of S city for nearly 2 years,described within the jurisdiction of Small and micro businesses and its development.Description of the B District of S city Small and micro businesses accounting distortion situation according to tax audit conclusion and external related.At the same time,through interviews with legal and financial workers of 30 small and micro enterprises,the causes are analyzed and studied.Finally,the strategy and suggestion of accounting information management in small and micro enterprises are expounded from improving fiscal and taxation policies,increasing accounting information distortion cost sector linkage,strengthening social supervision,improved the financing predicament,the establishment of modern enterprise system,advancing the quality of accounting personnel,intensifying the sense of integrity,building the enterprise credit system and promoting the healthy development of the bookkeeping industry,etc.Because of the reasons for the author's work,this paper discusses the distortion of accounting information of small and micro enterprises and analyzes it on the side of taxation,by the discussion of the theory of the relationship between tax and financial information.The paper probes into the influence of tax revenue on the quality of accounting information of small and micro enterprises,and the influence of accounting information distortion of small and micro enterprises on tax revenue,and finally expounds the measures of governance from tax point of view,so as to guide the practice of work.