会计信息披露对中小企业融资的影响
关键词：中小企业； 会计信息披露； 融资
Abstract Small and mediunm-sized Enterprise in our country has a sizeable amount ,various types of industries but smaller companies, is the an important part of china`s economic market. Its development plays an important role in promoting China's economic development, increasing employment, social stability and so on. However, the difficulty of financing is difficult, which restricts the survival and development of small and medium-sized enterprises in China. One of the important reasons is the small and medium-sized enterprise accounting information disclosure is not standardized and low quality, leading to investors and financing between information asymmetry, small and medium-sized enterprise information transparency is low, is not conducive to investors make investment decision. This paper from the small and medium-sized enterprise accounting information disclosure to analysis accounting information disclosure quality`s impact of financing of small and medium enterprises, the cause of why the quality of accounting information disclosure of small and medium-sized enterprises is not high ,and propose solution on these grounds. To improve the financing difficulties of small and medium-sized enterprises, not only need the support of national policies and financing institutions, but also companies need to realize their own shortcomings, optimize the management structure, pay attention to the financial accounting work, and standardize the information disclosure.
Key words： Small and Medium-sized Enterprise ；Accounting Information Disclosure ；Financing
目 录
摘 要Ⅰ
AbstractⅡ
会计信息披露对中小企业融资的影响1
一、引言 1
㈠ 研究背景1
㈡ 研究目的2
㈢ 研究方式2
二、中小企业融资现状分析3
㈠ 中小企业融资方式3
㈡ 中小企业融资难的原因6
三、会计信息披露与中小企业融资的关系研究8
㈠ 中小企业融资的会计信息披露要求 8
㈡ 中小企业会计信息披露存在的问题9
㈢ 会计信息披露反映中小企业财务管理存在的问题9
四、会计信息披露质量对融资的影响10
㈠ 中小企业会计信息披露质量较差的原因10
㈡ 改善会计信息披露质量对中小企业融资的影响11
五、改善中小企业会计信息披露质量的对策12
吹冰、结论13
参考文献 14
致 谢16
会计信息披露对中小企业融资的影响
改革开放以来，我国经济发展快速，中小企业发展的力量不容小觑，特别是在近几年国家提出鼓励创新创业的方针更是支持了中小企业的壮大，但中小企业融资难的问题依旧是制约企业生存发展的重要因素，得到社会各界的重视，中小企业融资难不仅是市场环境造就的，更重要的原因在于中小企业自身，所以改善中小企业融资困境需要从企业外部环境和内部管理上着手，企业融资难的一个重要因素是信息不对称，本文主要从改善会计信息披露的角度上论述中小企业融资难的问题，分析原因和影响，提出改善方案。
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