摘要:截止到2011年，中小企业大概已有4660万家，占全国企业总数的99.6％，在全国工业产值和实现利税中分别占60%和40%左右,提供了大约75%的就业机会,因此是国民经济的重要组成部分，并对经济发展和社会稳定起着举足轻重的促进作用。然而，会计信息失真现象大量存在，已给很多企业的决策、国民经济的发展带来严重的负面影响。比如美国著名的“安然事件”、“施乐事件”以及我国的“银广厦事件”、“红光事件”等。公司会计信息失真严重脱离市场经济规则，不但严重降低了会计信息决策有用性，危害广大投资人和债权人的利益，使社会公众对会计诚信基础产生怀疑，而且从根本上影响了市场经济信用基础，削弱和扭曲了资本市场资金筹集和资源调配功能，危害宏观经济正常运行。因此，如何解决中小企业会计信息失真问题已成为一个急需解决的问题。本文以科华鼎公司为例进行论述。
关键词: 科华鼎公司；会计信息失真；现状；原因；对策
Abstract:By 2011, Small and medium-sized enterprise have been more than 4660 million, accounting for 99.6% of the total number of enterprises in the national industrial output value and profits and taxes were 60% and 40%, providing about 75% of employment opportunities, and therefore the national economy important component of economic development and stability plays an important role in promoting.
However, a large number of distortion of accounting information exists, which has given many companies the decision-making, development of the national economy have a severe negative impact. J as the United States the famous "Enron", "Xerox case" as well as China's "Silver Guangsha events", "red light incident" and so on. Serious distortion of accounting information from the rules of market economy, not only seriously reduce the usefulness of accounting information in decision-making, against the majority of the interests of investors and creditors to enable the public to cast doubt on the basis of accounting integrity, but also fundamentally influence the market economy based on credit, weaken and distort the capital market fund raising and resource allocation function of the normal operation of macro-economic harm. Therefore, how to solve the problem of small and medium-sized distortion of accounting information has become an urgent problem. This Article deal with the corporation of KeHuaDing.
Key Words：KeHuaDing Enterprise; Distortion of accounting information; Existing condition; Hazards;Countermeasures
在现代社会主义市场经济制度下，企业会计信息的对外公开披露是引导社会资源配置的重要信号。市场能否把有限的社会资源优化配置，使社会福利最大化，关键是企业披露的会计信息是否真实、客观。
近几年来，会计信息失真已然成为社会的热门话题，但全社会关注的焦点都集中在大企业以及上市公司，对中小企业的关注却是不够的，中小企业是我国国民经济和社会发展的主要力量，推动中小企业发展，是保证国民经济稳健而迅速发展的重要基础，这是关系到民生和社会稳定的重大战略任务。中小企业处于大企业相对应的另一面，其在增加就业和收入，促进社会稳定等方面都起着重要作用。但是根据财政部提供的会计信息质量抽查公告，中小企业的会计信息质量问题的确不容乐观。因此，对中小企业信息披露的现状以及相应的对策的研究显得尤为重要。
