Analysis of Accounting Information Distortion of SMEs in China
Accounting information distortion in SMEs hinders their accounting system construction, and restricts their development seriously. Research shows that there exists manmade false original vouchers, false assets, debts and registered capital, intentional false statement of costs, lowering or concealing revenue, setting up multiple sets of accounts and other accounting information distortion in Chinese SMEs. The author makes indepth and comprehensive analysis of the manifestations and the causes of accounting information distortion and points out that the accounting authorities must increase the accounting supervision and punishment and strengthen tax supervision to guard against them.
Smallandmedium-sizedenterprises Accountinginformationdistortion Internalcontrol Accountingsupervision Taxsupervision
Yuhuan Yu Xinjun Du
School of Economics and ManagementHubei Automotive Industries InstituteShiyan ,China School of Economics and Management Hubei Automotive Industries Institute Shiyan ,China
国际会议
广州
英文
1-4
2011-05-13（万方平台首次上网日期，不代表论文的发表时间）