摘要:截止到2011年，中小企業大概已有4660萬家，占全國企業總數的99.6％，在全國工業產值和實現利稅中分別占60%和40%左右,提供了大約75%的就業機會,因此是國民經濟的重要組成部分，并對經濟發展和社會穩定起著舉足輕重的促進作用。然而，會計信息失真現象大量存在，已給很多企業的決策、國民經濟的發展帶來嚴重的負面影響。比如美國著名的“安然事件”、“施樂事件”以及我國的“銀廣廈事件”、“紅光事件”等。公司會計信息失真嚴重脫離市場經濟規則，不但嚴重降低了會計信息決策有用性，危害廣大投資人和債權人的利益，使社會公眾對會計誠信基礎產生懷疑，而且從根本上影響了市場經濟信用基礎，削弱和扭曲了資本市場資金籌集和資源調配功能，危害宏觀經濟正常運行。因此，如何解決中小企業會計信息失真問題已成為一個急需解決的問題。本文以科華鼎公司為例進行論述。

關鍵詞: 科華鼎公司；會計信息失真；現狀；原因；對策

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

　　　在現代社會主義市場經濟制度下，企業會計信息的對外公開披露是引導社會資源配置的重要信號。市場能否把有限的社會資源優化配置，使社會福利最大化，關鍵是企業披露的會計信息是否真實、客觀。

　　　近幾年來，會計信息失真已然成為社會的熱門話題，但全社會關注的焦點都集中在大企業以及上市公司，對中小企業的關注卻是不夠的，中小企業是我國國民經濟和社會發展的主要力量，推動中小企業發展，是保證國民經濟穩健而迅速發展的重要基礎，這是關系到民生和社會穩定的重大戰略任務。中小企業處于大企業相對應的另一面，其在增加就業和收入，促進社會穩定等方面都起著重要作用。但是根據財政部提供的會計信息質量抽查公告，中小企業的會計信息質量問題的確不容樂觀。因此，對中小企業信息披露的現狀以及相應的對策的研究顯得尤為重要。