中小企業(yè)信用危機研究中英文對照翻譯文獻

（文檔含英文原文和中文翻譯 ）譯文：中國中小企業(yè)信用危機研究一、中小企業(yè)在中國經(jīng)濟發(fā)展中的重要地位和作用中小企業(yè)在中國社會經(jīng)濟發(fā)展中始終具有十分重要的地位和作用。加快中小企業(yè)的發(fā)展，不僅有利于促進中國國民經(jīng)濟持續(xù)快速健康發(fā)展，緩解社會就業(yè)壓力，保持社會穩(wěn)定，而且有利于推進技術進步，優(yōu)化經(jīng)濟結構，滿足社會多樣化的需求，形成合理有序的社會化生產(chǎn)分工體系，保持經(jīng)濟活力。（一）中小企業(yè)是推動中國國民經(jīng)濟持續(xù)快速健康發(fā)展的重要力量中小企業(yè)機制靈活，富于創(chuàng)新，參與那些大企業(yè)不愿涉足的“多品種”“小批量”和維修服務等領域，貼近市場，與人民群眾生活息息相關，是活躍市場的重要力量，也為國家提供了大量的稅源。（二）中小企業(yè)對創(chuàng)造就業(yè)機會、緩解社會就業(yè)壓力起著獨特的作用中小企業(yè)多數(shù)為勞動密集型企業(yè)，能創(chuàng)造大量的就業(yè)機會，緩解社會就業(yè)壓力，保持社會穩(wěn)定。據(jù)統(tǒng)計中國的中小企業(yè)提供了全社會約 75%的就業(yè)機會。（三）中小企業(yè)為社會化大生產(chǎn)提供了必需的協(xié)作服務中國社會化大生產(chǎn)的基本特點是專業(yè)化協(xié)作，社會分工精細。大企業(yè)的發(fā)展必然要求中小企業(yè)為其提供服務。“小而優(yōu)”“小而?！钡闹行∑髽I(yè)，可以靈活組織生產(chǎn)，為大企業(yè)提供協(xié)作服務，形成大中小企業(yè)相互依存的經(jīng)濟格局，保持社會總供給與總需求的平衡。（四）中小企業(yè)對技術創(chuàng)新有著重要作用中小企業(yè)經(jīng)營靈活，使得某些行業(yè)的技術創(chuàng)新首先適宜中小企業(yè)研發(fā)及應用，大大縮短了科學技術轉(zhuǎn)化為生產(chǎn)力的進程。（五）中小企業(yè)的發(fā)展帶動了中小城鎮(zhèn)建設中小企業(yè)具有地方經(jīng)濟特色，有相當部分設在中國的中小城鎮(zhèn)，吸收了大量民間投資，促進了地方經(jīng)濟發(fā)展，帶動了中小城鎮(zhèn)建設，也帶動了城鄉(xiāng)居民尤其是農(nóng)民脫貧致富奔小康。二、中國中小企業(yè)信用現(xiàn)狀由于中國企業(yè)長期處在計劃經(jīng)濟體制下，普遍缺乏信用意識和信用道德觀念。加上國家信用體系不完善，相關法律法規(guī)和失信的懲罰機制不健全，導致企業(yè)特別是中小企業(yè)信用意識淡薄，嚴重影響并制約了中國社會主義市場經(jīng)濟的正常發(fā)展。市場經(jīng)濟的發(fā)展可以分為三個階段：一是市場上物資短缺的初始階段，有產(chǎn)品就有市場；二是市場上物資明顯豐富的廣告階段， 有廣告就有銷路； 三是市場上物資比較豐富的信用階段，有信用才有市場。良好的信用關系是現(xiàn)階段企業(yè)正常經(jīng)營、國民經(jīng)濟健康運行和經(jīng)濟體制改革進一步推進的基本保證。目前的信用缺失首先表現(xiàn)在商業(yè)信用缺失，突出反映為企業(yè)相互拖欠貨款的數(shù)額越來越大，時間也越來越長，發(fā)展到目前企業(yè)交易大多靠現(xiàn)金交易，相互不授予信用。由于懼怕貿(mào)易風險，不敢采用靈活的貿(mào)易結算方式，嚴重影響了企業(yè)在國際市場的競爭力，許多貿(mào)易機會喪失，降低了經(jīng)濟運行的速度和效應，最終阻礙了經(jīng)濟增長，使效益不斷下降，給整個市場秩序和企業(yè)都帶來難以估量的危害。由于缺乏足夠的信用，市場契約關系難以維持，市場交易從原始支付為主向信用交易為主的轉(zhuǎn)變難以完成，中國市場經(jīng)濟的發(fā)展難以走向健康、成熟和國際化；而且不講信用導致企業(yè)無法正常使用信用工具，擴大市場交易規(guī)模；不講信用導致企業(yè)發(fā)生賬款拖欠和欺詐行為，使企業(yè)發(fā)展陷入危機；不講信用導致“從眾效應”，使很多企業(yè)既是不講信用的受害者，也是害人者。三、中國中小企業(yè)信用危機的根源目前，中國中小企業(yè)信用關系紊亂，各種信用危機的發(fā)生已不僅僅是單個企業(yè)的行為了，其原因十分復雜， 既有宏觀因素， 也有微觀因素； 既有外部體制的障礙， 也有自身管理的漏洞。（一）外部環(huán)境不完善中國的政策體系、融資體系等主要以國有企業(yè)特別是國有大型企業(yè)為主要對象設計并實施的，沒有形成針對中小企業(yè)的政策法律體系，沒有針對中小企業(yè)特點的信貸和投資體系，更沒有專門為中小企業(yè)服務的融資體系。因此，中小企業(yè)相對于大型企業(yè)來說，融資渠道不暢通、技術裝備相對落后、 人員素質(zhì)整體不高、 科技含量低和產(chǎn)品質(zhì)量不高， 市場競爭力弱以及法律、政策扶持與保護力度不夠等，這些都成為制約中小企業(yè)生存和發(fā)展的主要因素。同時，中國中小企業(yè)規(guī)模相對較小、風險大、信用能力較低，一般資金所有者或金融機構在資金融通上都普遍采用謹慎性原則，增加了其融資的難度。（二）產(chǎn)權制度不健全產(chǎn)權是信譽的基礎，因此中國中小企業(yè)追求長期利益的積極性可以歸結為產(chǎn)權問題。中國中小企業(yè)不講信譽的根本原因：一方面是他們感到他們的產(chǎn)權沒有得到可靠的保障，缺乏安全感，沒有穩(wěn)定的預期，自然就只能追求短平快，而不可能投資建立起完善、健全的信譽制度；另一方面是在“家族式”的中小企業(yè)中，尤其是那些具有血緣、 親緣、地緣及家企不分的企業(yè)，由于企業(yè)產(chǎn)權界限不清，由此界定的有關人員相互間的權、責、利不明確，從根本上影響了企業(yè)的治理結構，進一步影響了企業(yè)的權威和信譽。（三）經(jīng)營管理水平不高，管理人員綜合素質(zhì)差中國中小企業(yè)缺乏系統(tǒng)、及時、全面的市場銷售信息，因決策失誤導致其陷入困境的現(xiàn)象比較普遍。一些企業(yè)雖然研制和開發(fā)出了好的產(chǎn)品，卻因為管理層經(jīng)營管理水平較差，再加上缺乏市場觀念和用戶意識，輕視產(chǎn)品質(zhì)量以及忽視了對客戶服務質(zhì)量的改善和提高，輕易地在激烈的市場競爭中丟掉了其經(jīng)過前人長期艱苦努力所營建起來的品牌、信譽等優(yōu)勢。同時，中小企業(yè)職工素質(zhì)偏低，企業(yè)內(nèi)部缺少精通經(jīng)營、技術、管理方面的人才，再加上企業(yè)外部環(huán)境競爭日趨激烈、企業(yè)效益不佳，中小企業(yè)更難以吸引并留住人才，結果更進一步延緩了中小企業(yè)職工隊伍素質(zhì)提升的速度，使中小企業(yè)陷入低效益——低素質(zhì)——低效益的惡性循環(huán)之中。（四）會計監(jiān)管弱化中國目前中小企業(yè)會計監(jiān)管處于監(jiān)管弱化狀態(tài)。具體表現(xiàn)在，政府監(jiān)管分散、社會監(jiān)管乏力、內(nèi)部監(jiān)管薄弱。 目前，由于上述三種監(jiān)管的主管部門不同， 各部門之間相互協(xié)調(diào)力度較差，或者干脆是各自為戰(zhàn)，因而在實際監(jiān)管過程中，往往會出現(xiàn)一個地區(qū)、一個企業(yè)或者同一個事項剛剛由上一個監(jiān)管部門檢查完畢，緊接著另一個監(jiān)管部門又重新檢查，這樣勢必形成針對同一個企業(yè)、同一個事項、同一套資料，有數(shù)個部門進行重復監(jiān)督，不但造成了經(jīng)濟資源的大量浪費，同時也使得企業(yè)疲于應付接踵而來的檢查，無法使其日常的會計管理工作進一步提高和完善。再從中國中小企業(yè)會計監(jiān)管的操作實踐來看。中國目前的會計監(jiān)管機制還不完善，具體表現(xiàn)在：監(jiān)管還未實現(xiàn)規(guī)范化和系統(tǒng)化，缺乏有效的風險監(jiān)測、評價、預警和防范體系，非現(xiàn)場監(jiān)管和現(xiàn)場檢查沒有實現(xiàn)有效結合，監(jiān)管信息也未得到充分利用等等。由此可見，缺乏統(tǒng)一的規(guī)劃、協(xié)調(diào)，多個監(jiān)管主體的模式，要么形成監(jiān)管重復，要么造成監(jiān)管真空，也加大了被監(jiān)管者和公眾的交易成本。同時，由于會計監(jiān)管立法滯后、法律框架不完善以及監(jiān)管人員素質(zhì)不高等因素在很大程度上影響了中國會計監(jiān)管的有效性和權威性。最后，我們再從中國中小企業(yè)會計監(jiān)管的信息化網(wǎng)絡平臺建設來看。目前中國的會計監(jiān)管部門的整體信息化程度不高，還沒有形成一套比較完善、通用性強、易于操作的監(jiān)管信息化操作系統(tǒng)。由于信息化技術建設的滯后，必然會使會計監(jiān)管的效率和有效性大打折扣，同時也嚴重制約了中國中小企業(yè)會計制度改革的進程。四、中國中小企業(yè)會計監(jiān)管體系的設計與構想（一）推動會計監(jiān)管制度演進，改進會計監(jiān)管政策，建立和健全中小企業(yè)會計監(jiān)管體系會計監(jiān)管制度的創(chuàng)立和安排是為了會計目標的實現(xiàn)，會計目標的實現(xiàn)必須依賴于恰當?shù)臅嫳O(jiān)管制度。中小企業(yè)會計監(jiān)管應該從內(nèi)部會計監(jiān)管、外部會計監(jiān)管和會計信息披露的監(jiān)管三個方面入手。內(nèi)部會計監(jiān)管主要是針對中小企業(yè)內(nèi)部控制制度、組織制度、激勵制度，研究企業(yè)內(nèi)部會計監(jiān)控的形成與用途，建立并實施有效的會計控制體系等。外部會計監(jiān)管是指來自中小企業(yè)外部的政府監(jiān)管、社會監(jiān)管以及其他形式的來自企業(yè)外部的監(jiān)管。具體包括：會計法、國家會計制度、會計準則的執(zhí)行情況；企業(yè)會計政策的選擇和運用情況；財政、審計、工商、稅務、銀行、保險、證券等部門在對中小企業(yè)會計監(jiān)管中的作用和相互關系， 監(jiān)管信息的共享方式及共享級次； 社會中介機構在中小企業(yè)會計監(jiān)管中的作用，以及它與政府監(jiān)管的關系、監(jiān)管的邊界與范圍、監(jiān)管方式、監(jiān)管級次等。會計信息披露的監(jiān)管主要是針對中小企業(yè)會計監(jiān)管真實性、完整性、明晰性等方面的內(nèi)容進行監(jiān)管，包括研究信息披露有關的法律、法規(guī)、制度等方面的建設，財務呈報的頻率、方式、內(nèi)容和級次等。（二）建立完善的監(jiān)管目標評價體系規(guī)范會計監(jiān)管的操作程序， 增強會計監(jiān)管的有效性。 在我國現(xiàn)階段， 建立起“效率和公平”的市場監(jiān)管目標評價體系，是實施中小企業(yè)會計監(jiān)管的基礎，同時也是實現(xiàn)有效會計監(jiān)管的前提。會計監(jiān)管的最終目標就是通過會計市場功能的實現(xiàn)，促進整個經(jīng)濟的發(fā)展。會計監(jiān)管的現(xiàn)實目標定位于如何能夠促使會計市場的各項功能得到最有效、最大限度的發(fā)揮。同時還要規(guī)范會計監(jiān)管程序，制定統(tǒng)一量化的監(jiān)管標準和非現(xiàn)場監(jiān)管體系，以及有效的風險監(jiān)測、評價、預警和防范體系，實現(xiàn)非現(xiàn)場監(jiān)管和現(xiàn)場檢查有效的結合。（三）加強會計監(jiān)管的國際合作，實現(xiàn)會計監(jiān)管國際化經(jīng)濟全球化對任何一國的會計監(jiān)管都是嚴峻的考驗。會計風險的嚴重性、擴散性和危害性對各國經(jīng)濟的影響日益深刻，我國更應該積極參與國際會計組織、協(xié)會的各項活動和國際會計準則、制度的協(xié)調(diào)，提高我國會計的國際地位，掌握國外先進的監(jiān)管經(jīng)驗，提高我國會計監(jiān)管水平。會計國際化要求實現(xiàn)會計監(jiān)管本身的國際化，具體包括兩個方面的內(nèi)容：一是改變過去單調(diào)、內(nèi)向的管理策略，采取綜合性的國際性的監(jiān)管策略、監(jiān)管政策、手段，與全球發(fā)展趨勢一致，力爭達到國際先進水平。二是加強會計國際監(jiān)管的協(xié)調(diào)與合作，不斷加強會計監(jiān)管的國際合作與政策協(xié)調(diào)，監(jiān)管者之間要建立起有效的信息共享機制，相互交流各自的會計監(jiān)管行為與經(jīng)驗信息。（四）全面實施實時會計監(jiān)管的框架設計有效的會計監(jiān)管必須是持續(xù)的、全過程的監(jiān)管，這是各國會計監(jiān)管的發(fā)展趨勢，也是防范和化解中小企業(yè)信譽危機的重要途徑。實時會計監(jiān)管就是指會計監(jiān)管部門通過電子網(wǎng)絡系統(tǒng)實時、動態(tài)、全面收集中小企業(yè)在業(yè)務處理過程中的資產(chǎn)負債表、利潤表、現(xiàn)金流量表等主要報表所包含的各項指標的變動情況及相關信息，對中小企業(yè)日常運營進行動態(tài)、實時、連續(xù)、全過程的監(jiān)管。會計監(jiān)管系統(tǒng)的組成由與會計監(jiān)管有關的業(yè)務應用信息進行系統(tǒng)集成，形成具有輔助決策支持的綜合性管理信息系統(tǒng)。內(nèi)容包括： 1.數(shù)據(jù)采集子系統(tǒng)； 2.財政部網(wǎng)絡中心數(shù)據(jù)處理子系統(tǒng)； 3.會計指標監(jiān)控子系統(tǒng)； 4.風險分析預警子系統(tǒng)； 5.監(jiān)管監(jiān)督指標體系子系統(tǒng)；6.監(jiān)管綜合信息查詢子系統(tǒng)。本科畢業(yè)設計（論文）外文翻譯本科畢業(yè)設計（論文）外文翻譯#原文：ResearchontheChina’sSMEcreditcrisisDavidRocheWell-knowneconomicandpoliticalanalystFrom“ReviewofInternationalEconomicsNo.19:16”1-173First,SMEsinChina'seconomicdevelopmentintheimportantpositionandroleofSMEsinChina'ssocialandeconomicdevelopmenthasalwaysbeenaveryimportantpositionandrole.SpeedupthedevelopmentofSMEswillnotonlyhelptopromotesustained,rapidandhealthydevelopmentofthenationaleconomyandeasetheemploymentpressureonsocietytomaintainsocialstability,butalsoconducivetopromotingthetechnologicalprogress,optimizetheeconomicstructuretomeetthediverseneedsofthecommunitytoformarationalandorderlysocietyproductiondivisionoflabortomaintaineconomicvitality.SMEistopromotesustained,rapidandhealthydevelopmentofflexiblemechanism,animportantforceinsmallandmediumenterprises,innovative,largeenterprisesareunwillingtoparticipateinthoseinvolvedin"multi-species"of"smallquantities"andmaintenanceservicesinareassuchasclosetothemarket,dailylifewiththepeople,isamajorforceinanactivemarket,butalsoprovidethestatewithalargenumberofsourcesoftaxrevenue.ofSMEstocreateemploymentopportunities,toeasetheemploymentpressureonsmallandmediumenterprisesplayauniqueroleinthemajorityoflabor-intensiveenterprises,cancreatenumerousemploymentopportunitiestoeasetheemploymentpressureonsocietytomaintainsocialstability.AccordingtostatisticsofChina'sSMEsofthewholesocietyabout75%ofemploymentopportunities.SMEforthecommunityoflarge-scaleproductionofthenecessarycollaborationtoservethecommunityoflarge-scaleproductionofthebasiccharacteristicsofspecializationandcooperation,socialdivisionoflaborfine.Necessaryrequirementforthedevelopmentoflargeenterprisestoprovideservicestosmallandmediumenterprises.,"Smallbutexcellent""smallandspecialized"smallandmediumenterprisestheflexibilitytoorganizeproduction,collaborationservicesforlargeenterprises,medium,andsmallbusinessesandinterdependenteconomicstructure,maintainingsocialaggregatesupplyandaggregatedemandbalance.smallandmediumenterprisesplayanimportantroleintechnologicalinnovationforSMEsoperatingflexibility,makingcertainsectorsoftechnology,innovationandapplicationofappropriateresearchanddevelopmentofSMEs,greatlyreducingthescienceandtechnologyintoproductiveprocess.thedevelopmentofSMEsledtothebuildingofsmallcitiesandtownswithlocaleconomiccharacteristicsofSMEs,thereisaconsiderableportionislocatedinsmallcitiesandtowns,absorbingalargenumberofprivateinvestment,promotinglocaleconomicdevelopment,ledtothebuildingofsmallcitiesandtowns,alsocontributedtourbanandruralresidentsinparticular,localfarmerswell-offsociety.Second,China'sSMEcreditstatusofenterprisesinourcountryalongperiodduetotheplannedeconomicsystem,thegenerallackofcreditawarenessandcreditmoralvalues.Togetherwiththenationalcreditsystemisimperfect,therelevantlawsandregulationsandthedishonestyofthepunishmentmechanismisnotperfect,leadingtocreditawarenessofenterprises,especiallySMEs,weak,severelyaffectedandhashamperedChina'ssocialistmarketeconomy,normaldevelopment.Developmentofmarketeconomycanbedividedintothreestages:First,ashortageofmaterialsonthemarkettheinitialstage,haveaproductthereisthemarket;secondisobviouslyawealthofmaterialsonthemarketadvertisingstage,advertisingonthemarketable;threeitemsonthemarketrichcreditstage,onlythecreditmarket.Goodcreditrelationshipisatthisstageordinarycourseofbusiness,thehealthyoperationofthenationaleconomyandtheeconomicsystemtofurtheradvancethebasicguarantee.Thecurrentlackoffirstinthecreditbusinesscreditloss,highlightedthearrearsforthepaymentoftheamountofbusinesswitheachothermoreandmore,andtimeisgettinglongerandlongertodevelopmostofthecurrentbusinesstransactionsrelyoncashtransactions,mutualnon-grantingofcredit.Asthefearoftraderisk,notaflexiblewaytotradesettlement,seriouslyaffectingtheenterprise'scompetitivenessintheinternationalmarket,andmanytradingopportunitieslost,reducingthespeedandeffectsoftheeconomyand,ultimately,economicgrowth,sothatefficiencyhascontinuedtodecline,tothewholemarketorderandbusinesshasbroughtimmeasurableharm.Duetolackofadequatecredit,market,contractualrelationshipdifficulttomaintain,markettransactionsarepaidmainlyfromtheoriginalmainlytochangesincredittransactionsdifficulttocomplete,thestateofthemarketeconomydevelopmentcannotmovetowardhealthy,matureandinternational;andwithouttrustleadtoaninabilitytonormaluseofcreditinstruments,expandingthesizeofmarkettransactions;withouttrustleadtocorporateaccountsinarrearsandfraudoccurs,sothatthedevelopmentofenterprisesincrisis;withouttrustleadto"herdeffect",somanycompaniesarebothvictimsofbadfaith,butalsopeopledoingharm.Third,China'sSMEs,therootcausesofthecurrentcreditcrisis,China'sSMEcreditrelationshipdisorders,theoccurrenceofavarietyofcreditcrisishasnotonlythebehaviorofindividualenterprises,anditscausesareverycomplex,bothmacroeconomicfactors,therearemicro-factors;bothexternalinstitutionalbarriers,butalsohasitsownmanagementloopholes.theexternalenvironment,China'spolicyofimperfectsystem,financingsystemandothermajorstate-ownedenterprises,especiallylargestate-ownedenterprisesasthemaintargetofthedesignandimplementation,anddidnotformapolicyforSMEslegalsystemisnotdirectedatthecharacteristicsofSMEstocreditandinvestmentsystem,andnoservicesspecificallyforsmallandmediumenterprisesfinancingsystem.Therefore,SMEsrelativetolargeenterprises,thefinancingchannelsfornon-smooth,relativelybackwardtechnologyandequipment,thequalityofpersonnelasawholeisnothigh,low-techandproductqualityisnothigh,weakmarketcompetition,andlegal,policysupportandprotectionofinadequatestrengthTheseconstraintsofSMEshavebecomeamajorfactorinthesurvivalanddevelopment.Atthesametime,SMEsarerelativelysmall,risky,creditiscomparativelylow,theownerorgeneralfundsoffinancialinstitutionsinfinancialintermediationcommonlyusedonboththeprincipleofprudence,anincreaseofitsfinancingmoredifficult.thepropertyrightssystemisnotasoundbasisforthecredibilityofpropertyrightsisthereforethepursuitoflong-terminterestsofSMEscanbeattributedtotheinitiativeissueofpropertyrights.SMEsdonotspeakthecredibilityofthefundamentalreasons:ontheonehandtheyfeelthattheirpropertyrightshavenotbeenareliableprotection,thelackofasenseofsecuritywithoutastableexpectations,naturallycanonlypursuefasttrackapproach,butcannotbeinvestedtoestablishasound,asoundreputationsystem;theotherhand,inthe"family"ofsmallandmediumenterprises,especiallythosewithblood,kinship,geographicalandfamilyenterprises,regardlessoftheenterprise,ascompaniesill-definedpropertyrights,thusdefiningthepersonsconcernedtherightofinter-,responsibilitiesandinterestsisnotclear,fundamentallyaffecttheenterprise'sgovernancestructure,andfurtheraffecttheauthorityandcredibilityoftheenterprise.themanagementlevelisnothigh,theoverallqualityofpoormanagementofSMEs,thelackofsystematic,timelyandcomprehensivemarketinformation,duetopoordecisionsleadtotroubledbehaviormorecommon.Althoughtheresearchanddevelopmentofsomeenterprisesoutofagoodproduct,butbecauseofpoormanagement,themanagementlevel,coupledwithlackofmarketanduserawarenessoftheconceptoflookingdownonproductquality,aswellastheexpenseofcustomerservicetoimproveandenhancethequality,easilyfiercecompetitioninthemarketlostitspredecessorsworkedlongandhardthroughtheconstructionofabrand,reputationandotheradvantages.Atthesametime,SMEsandlowqualityofworkers,lackofproficiencywithintheenterprisemanagement,technicalandmanagerialpersonnel,coupledwithanincreasinglycompetitiveexternalenvironmentforenterprises,enterprisesbenefitthepoormoredifficultforSMEstoattractandretaintalent,theresultsoffurtherdelayingtheSMEworkforcetoraisequalityandspeed,sothatSMEshavebeenfacinglowefficiency-lowquality-lowefficiencyoftheviciouscycle.weakeningoftheaccountingregulatorysupervisionofChina'scurrentaccountingforSMEsinaweakeningofstatesupervision.Specificallymanifestedinthedecentralizedgovernmentsupervision,socialsupervisionofweakness,internalcontrolweaknesses.Atpresent,duetotheabove-mentionedthreekindsofsupervisoryauthoritiesisdifferentfromthecoordinationofeffortsamongvariousdepartmentspoor,orsimplyareinternalconflicts,andthereforetheactualmonitoringprocess,oftentheemergenceofaregion,abusinessoramatterthathasjustcomeunderthesameonaregulatoryinspectioniscompleted,followedbytheotherregulatoryauthoritiesre-inspected,thiswillinevitablyresultinanenterpriseforthesame,thesamematter,withasetofdata,thereareseveraldepartmentsduplicationofoversight,notonlyresultedinatremendouswasteofeconomicresources,whilealsoallowsbusinessesstrugglingtocopewithafloodofchecks,cannotmakeitdaytodayaccountingmanagementtofurtherimproveandperfect.AndfrommonitoringtheoperationofSMEaccountingviewofpractice.China'scurrentaccountingregulatorymechanismisnotperfect,inparticularin:monitoringnotyetbeenrealizedstandardizationandsystematization,thelackofeffectiveriskmonitoring,assessment,earlywarningandpreventionsystem,off-sitesupervisionandon-siteinspectionisnottoachieveeffectiveintegrationofregulatoryinformationisalsohavenotbeenfullyutilizedandsoon.Thisshowsthatthelackofunifiedplanning,coordination,supervisionofthemainmodelnumber,ortheformationofregulatoryduplicationandresultineitherregulatoryvacuum,alsoincreasedbyregulatorsandthepublictransactioncosts.Atthesametime,duetoaccountingregulatorylegislationlagsbehind,thelegalframeworkoftheimperfectaswellasthequalityofregulatorypersonnelarenothightoalargeextentinfluencetheeffectivenessofouraccountingsupervisionandauthority.Finally,were-regulationfromtheSMEaccountinginformationnetworkplatformconstructionperspective.Atpresent,China'saccountingregulatoryauthoritiesasawholeisnothighdegreeofinformationtechnology,butalsodidnotformamoreperfect,versatility,easyoperationoftheoperatingsystemofsupervisoryinformation.Astheinformationtechnologyconstructionlagsbehind,boundfortheefficiencyandeffectivenessoftheaccountingregulationgreatlyreduced,butalsoseriouslyhamperedChina'saccountingsystemforSMEsintheprocessofreform.Fourth,China'sSMEs,accountingsupervisionsystemdesignandconcept(a)topromotetheevolutionoftheaccountingregulatoryregimetoimprovetheaccountingregulatorypolicy,establishandperfectthesupervisionsystemofaccountingforSMEsTheaccountingcontrolsystemisconnectedtothecreationandachievementoftheobjectivesofaccounting,accountinggoalsmustrelyontheappropriateaccountingregulatorysystem.SMEAccountingOversightshouldbefrominternalaccountingcontrol,externalaccountingsupervisionandregulationofaccountinginformationdisclosureinthreeaspects.OfinternalaccountingcontrolismainlyaimedatSMEsintheinternalcontrolsystem,organizationalsystem,incentivesystemtostudytheformationofinternalaccountingcontrolandusestobuildandimplementaneffectiveaccountingcontrolsystemandsoon.Externalaccountingsupervisionreferstothesmallandmediumenterprisesfromoutsidegovernmentregulation,socialregulationandotherformsofsupervisionfromoutsidetheenterprise.Theseinclude:AccountingLaw,thestateaccountingsystem,accountingstandardsimplementation;enterpriseaccountingpolicychoicesandtheuseofsituation;finance,audit,industryandcommerce,taxation,banking,insurance,securitiesandotherdepartmentsintheSMEaccountingsupervisionintheroleandtherelationshipbetweenthesharingofsupervisoryinformationmeansandshare-leveltimes;socialintermediaryinstitutionsintheroleofSMEs,accountingsupervision,anditsrelationshipwithgovernmentregulation,supervisionandscopeoftheborder,formsofregulation,regulatory-levelsecond-class.AccountinginformationdisclosureregulationismainlyaimedatSMEs,accountingsupervisionauthenticity,integrity,clarityandotheraspectsoftheregulation,includingthedisclosureofinformationrelatingtolaws,regulationsandsystemsinconstruction,financialreportingfrequency,methods,content,andsecondarylevels.)theestablishmentofsoundregulatoryobjectivesofevaluationsystemforstandardizingaccountingregulatoryprocedures,enhancetheeffectivenessoffiscalsupervision.Inourcountryatthisstage,toestablisha"efficiencyandfairness"objectiveevaluationsystemofmarketregulationistoimplementtheSMEaccountingbasisforregulation,butalsoaprerequisiteforeffectivefiscalsupervision.Theultimategoalofaccountingregulationisthroughtherealizationoftheaccountingmarketfunctionsandpromotingtheeconomyofthedevelopment.Targetingtherealityofaccountingregulationonhowtoenableittopromotethevariousfunctionsoftheaccountingmarket,themosteffectivewaytomaximizeplay.Whilealsostandardizingaccountingsupervisoryprocedures,andformulateaunifiedquantitativeregulatorystandardsandoff-sitemonitoringsystemandeffectiveriskmonitoring,assessment,earlywarningandpreventionsystemtoachieveoff-sitesupervisionandon-siteinspectionsandeffectivecombination.)strengtheningtheaccountingregulationofinternationalcooperationandtherealizationofeconomicglobalization,theinternationalizationofaccountingregulationforanyonecountry'saccountingsupervisionisaseveretest.AccountingRiskofseriousnessanddangerofspreadingtheimpactonnationaleconomieshaveincreasinglygained,Chinashouldactivelyparticipateininternationalaccountingorganizations,theassociation'sactivitiesandinternationalaccountingstandards,institutionalcoordination,toenhanceChina'