中小工业企业会计信息失真的原因及对策

中小工业企业已成为宁夏国民经济快速发展的生力军．但中小工业企业在实际发展中遇到了诸多的困难和问题，尤以发展资金短缺最为突出．主要原因是会计信息由于缺少监管而失真，吸引银行信贷支持形成“鸡肋效应”，自身软，难融资．会计信息失真是由于管理核算不规范造成的，其原因有内部的也有外部的，诸如内部管理不规范，会计基础薄弱，教育培训滞后，生存环境不理想等．针对以上问题，治理中小工业企业会计信息失真的对策措施如下：①加强政府主管部门监督，堵塞会计法规执行缺位．②加大社会监督力度，将中小工业企业报表审计和纳税鉴证纳入监管范筹．③改善税收征管环境，确立“以纳税人为中心”的服务理念．④落实会计人员责任和会计人员责任事故追究制度．⑤切实加强会计教育，从“会计管理和信息论”高度认识会计信息的重要作用．

The causes and countermeasures for the lack fidelity of accounting information for the medium-sized and small enterprises

Medium-sized and small enterprises have become the most rapid new force to the national economy in Ningxia. However, there are a lot of difficulties and problems in the process of the development for these enterprises especially the shortage of the development funds. The main reason is the serious lack fidelity of the accounting information, which can not attract the banks for the finance support. The lack fidelity of the accounting information can be defined as the mistakes of the accounting information and the irregularities of the accounting information. These two definitions can reflect three aspects： the managing profit is not true to the original; the capital received is not true to the original; the managing business accounting is not standard. Also, both of the external cause and the internal cause are existed for the serious lack fidelity of the accounting information such as very abnormal internal management, very weak accounting base and the poor living conditions. For the problems mentioned above, the countermeasures for the serious lack fidelity of the accounting information are listed as follows： 1. fasten the government＇s supervision, and stop up the lack of Accounting law;2, increase the social supervision and