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相关性是会计信息的要求和准则,但目前丧失相关性的会计信息依然存在,主要表现为会计形式化现象严重、会计信息失真、会计顺周期效应、缺乏与业务和供应链的联系、资本经营模式不被重视等。为弥补这些缺陷,推动会计持续性变革,应该采取改进和完善措施,去形式化、确保会计信息真实性、抵减顺周期效应、加强部门业务间的组合,并健全管理会计报告体系、注重资本经营模式管理与核算。
Relevance is the requirement and criterion of accounting information. However, the current loss of relevance of accounting information still exists, which is mainly manifested in serious accounting formalization, distortion of accounting information, procyclical effect of accounting, lack of connection with business and supply chain, capital operation The model is not taken seriously. To make up for these shortcomings and promote the continuous change of accounting, we should take measures to improve and perfect to ensure the authenticity of accounting information, reduce the pro-cyclical effect, strengthen the combination of departmental business, and improve the management of accounting reporting system, focusing on capital Business model management and accounting.