Analysis of accounting information distortion of SMEs in China

摘要

Accounting information distortion in SMEs hinders their accounting system construction, and restricts their development seriously. Research shows that there exists man-made 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 in-depth 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.