Research On The Qualitative Characteristics Of Accounting Information For Small And Medium Sized Enterprises In China

The studying object of this paper is the qualitative characteristics of accounting information ,more specifically, is the qualitative characteristics of accounting information for the small and medium sized enterprises .Theoretically, as the important constituent of the financial concepts framework, the qualitative characteristics of accounting information embodies the accounting objective and regulate the accounting recognition,measurement,record and report, is the bridge of the accounting objective and the accounting recognition,measurement,record and report, is the focus of theory realm.practically ,with the development of market economy ,the investors demand more and more finacial information,causing special attention of peple form all walks of life.Why does the author choose the small and medium sized enterprises as the The studying object?theoretically,The current studying mostly focus on the construction of the system of the qualitative characteristics of accounting information,the causes and countermeasures of the poor accounting information and the studying on the qualitative characteristics of accounting information for the public company, litte studying on the small and medium sized enterprises.practically,in the tide of reform and opening up, small and medium sized enterprises are becoming more and more important,playing an important part on promoting economy,increasing employment oppportunities,maintenance social stability,is an important component of the national economy, promot the development of productivity. The small and medium sized enterprises develop suatainably ,the problem and contradictions are not ignored. the small and medium sized enterprises are different from the large enterprises at the enterprises scale,social influence etc,and different from the large enterprises at social economic environment,culture and legal environment etc.accordingly, this paper analyse the system of the qualitative characteristics of accounting information for the small and medium sized enterprises.This paper mainly this paper the quality of accounting information for the small and medium sized enterprises. On the basis of the analysis ,the author want to construct the system of the qualitative characteristics of accounting information For the small and medium sized enterprises.The paper is divided into five chapters altogether. The first chapter is the introduction of the thesis,mainly elaborate the cuurent studying situation in and out of the country and the method of the research. The second chapter mainly analyse the qualitative characteristics of accounting information in China.beginning with accounting information,the quality of accounting information and the qualitative characteristics of accounting information,the author mainly analyse the qualitative characteristics of accounting information in China.chapter 3 mainly analyses the qualitative characteristics of accounting information for the small and medium sized enterprises. This chapter is the most chapter of the paper.firstly,the author define the small and medium sized enterprises and analyses its feature,and mainly describes the logical premise of the qualitative characteristics of accounting information—accounting objective and the influent factors of the qualitative characteristics of accounting information—accounting environment and demanding for accounting information,and make a good foundation for constructing system of the qualitative characteristics of accounting information for the small and medium sized enterprises. Chapter 4 is a questionnaire survey for the qualitative characteristics of accounting information for the small and medium sized enterprises.through questionnaire survey,analyses the current situation of the qualitative characteristics of accounting information for the small and medium sized enterprises and construct the system of the qualitative characteristics of accounting information for the small and medium sized enterprises. The last chapter is for the problem of the qualitative characteristics of accounting information for the small and medium sized enterprises and put forward the improvement measures.The innovation of this paper lies in constructing the system of the qualitative characteristics of accounting information for the small and medium sized enterprises. in this system, according to the importance degree of the qualitative characteristics of accounting information, the qualitative characteristics of accounting information are divided into two levels—main quality characteristics and secondary quality features, strengthen the administrative levels and clarity.