中小企业会计信息质量分析..docx

编号：_______________毕业论文题目中小企业会计信息质量分析院（系）商学院专业注会121学生姓名叶千汉指导教师张路2016年6月诚信声明本人郑重声明：所呈交的毕业设计（论文）是我个人在导师指导下, 由我本人独立完成。有关观点、方法、数据和文献等的引用已在文中指出,并与参考文献相对应。我承诺，论文中的所有内容均真实、可信。如在文中涉及到抄袭或剽窃行为，本人愿承担由此而造成的一切后果及责任。毕业论文（设计）作者签名：叶千汉签名日期：2016年5月15日摘要中小企业在我国国民经济中占有重要的席位，然而相对来讲，国内中小企业的会计工作不佳，会计制度不太健全，披露的会计信息质量不能满足有关信息需求者的要求，导致了其融资难，经营管理受阻等系列问题。国内学者对企业会计信息质量的研究也主要集中在主板上市企业、国企等大型企业，对我国中小企业的研究分析相对较少。因此本文在国内外学者对会计信息质量研究的基础之上，通过计算盈余管理程度，对中小企业的会计信息进行分析对比；也希望信息需求者通过此指标，对相关企业做出比较全面的了解，并且由此做出决策。本文首先对中小企业会计信息的现状做了概述，并阐述了中小企业，盈余管理和会计信息质量的相关理论概念，并且通过盈余质量建立模型来计算分析会计信息质量。文中样本选取我国中小板，创业板，以及主板的企业为参照对象，通过SPSS软件建立模型进行数据分析，实证检验了中小企业的盈余管理的高低和会计信息质量的好坏。关键词：中小企业 会计信息质量 盈余质量AbstractSMEs in the national economy occupies an important seat, but relatively speaking, poor accounting of domestic SMEs, the accounting system is not perfect, the quality of accounting information disclosure cannot meet the information needs of those who, led to its financing difficult, management disruption and other problems. Domestic scholars on the quality of accounting information is also focused on the main board listed companies, state-owned enterprises and other large enterprises, relatively little analysis of SMEs.Therefore, this article on the basis of the quality of accounting information on the research of scholars, by calculating the degree of earnings management, accounting analysis and comparison of information for SMEs; also hope that this information needs through indicators related businesses to make a more comprehensive understanding and thereby make decisions. Firstly, the current situation of SMEs accounting information provides an overview and describes the theoretical concepts related to SMEs, earnings management and the quality of accounting information, accounting information and the establishment of quality analysis model calculated by earnings quality. The paper sample selection of small plates of the enterprise as a reference object model by SPSS software for data analysis, empirical test of the level and