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Research on Issues of Financial Reports in SME

Author: LiQingRu
Tutor: PanAiLing
School: Shandong University
Course: Accounting
Keywords: SME Financial Reporting Accounting Information Financial Reporting Standards
CLC: F231.5
Type: Master's thesis
Year: 2010
Downloads: 1778
Quote: 3
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Abstract


In SMEs, financial reporting is an important carrier of accounting information, is one of the most important means of communication between corporate and stakeholders Financial reporting not only provides information to the existing and potential investors, creditors and other users in capital markets, but also an important factor which affects the sound development of SMEs. Because of its internal factors and external environment, there are many problems existing in the financial reporting,and of SMEs. Many SMEs are not aware of the importance of financial reporting, and have many misconceptions with the disclosure of accounting information. Corporate accounting is at a low level state which seriously hampers the survival and development of SMEs. The quality of accounting standards has an important influence on financial reporting and high-quality accounting standard is a necessary condition for high-quality accounting information. Currently, given to the imperfect or lagging of the content, the standard which regulates the SMEs’financial reporting system has been unable to meet the requirements of financial reporting. Thus, establishing and improving the system of financial reporting standards will have great significances to the development and improvement of accounting for SMEs.This paper is based on the theory of supply and demand of accounting information, uses a combination of normative and empirical methods、comparative analysis to begin a study on the status, existing problems and causes of financial reporting system, finally proposes solutions and advices to the issues raised above.This paper is divided into eight chapters; main contents are summarized as follows:Chapter One is introduction. In this part, paper discusses the theoretical and practical significances, the literature review, the main contents, research methods and innovations.Chapter Two is the related concepts and theoretical basis. Firstly, it defines SME from the point of view of accounting, analyses the particularity of accounting in China’s SMEs, and then explores the goal and quality characteristics of financial reporting. Main focuses are the theory of supply and demand of accounting information and related concepts.Chapter Three is the analysis of the main problems and causes of financial reporting in China’s SMEs. Combined with questionnaire survey, this paper states the main problems of financial reporting and analyses the causes of problems from three levels:the contradiction between supply and demand of accounting information、internal management and accounting control、support and monitoring of external environmentChapter Four is the analysis of the status of financial reporting system in SMEs. Starting from the related accounting standards, this paper analyses the problems and shortcomings of financial reporting system in SMEs.Chapter Five is the construction and reference of financial reporting in foreign SMEs. Through the presentation of construction of foreign financial reporting standards for SMEs, paper provides a reference to the construction of China’s accounting standards for SMEs.Chapter Six is the ideas and recommendations to develop financial reporting standards for SMEs in China. Firstly, paper analyses the necessity of the formulation of financial reporting standards for SMEs, discusses the goals and paths to develop and improve financial reporting standards for SMEs, and proposes the specific ideas to financial reporting standards.Chapter Seven is the conclusion and development of research.

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CLC: > Economic > Economic planning and management > Accounting > Accounting bookkeeping method > Accounting statements
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