私营中小企业会计信息失真及治理摘 要伴随着市场经济发展前进的步伐，以及改革开放的不断推进，私营中小企业的力量不断增强，并且给经济建设带来了新的能量，渐渐在市场经济中占据了不可取替的重要地位。然而目前许多私营中小企业的发展还面临着很多困难和挑战，其中会计信息失真这一大问题对私营中小企业的前进就有着极大的威胁。会计信息的失真，会影响企业管理者的决策，打击投资者的信心，降低社会公众对会计的信任感，还会给国家的财政税收造成损失，所以，企业、财会人员和政府都应重视会计信息失真的问题。特别是私营中小企业存在着资源有限、经验不足、对会计信息重视不高等情况，加剧了会计信息失真问题的严峻性，需要政府做好引导、监督工作，企业自身进行制度、管理等的调整。本文针对当前私营中小企业的会计信息失真现状，分析会计信息失真的原因，以及私营中小企业的特殊性，多角度具体分析每一个影响的要素，分别提出解决的方法。关键词：私营中小企业；会计信息失真；治理IThe distortion of accounting information in private small and medium-sized enterprises and its controlAbstractWith the development of market economy and the continuous promotion of reform and opening up, the power of private small and medium-sized enterprises has been growing, and has brought new energy to economic construction, gradually occupying an important position in the market economy. However, the development of many private SMEs is still facing many difficulties and challenges, in which the distortion of accounting information is a big stumbling block. The distortion of accounting information will affect the decision-making of enterprise managers, attack the confidence of investors, reduce the public's trust in accounting, and also cause losses to the state's finance and taxation. Therefore, enterprises, accountants and the government should pay attention to the distortion of accounting information. In particular, private SMEs have limited resources, lack of experience and low attention to accounting ...
