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我国经经济在不断的发展,对外开放也在扩大,与此同时社会经济体制的改革也在深化。因此,会计业务变得越来越复杂,无论是社会公众还是投资者对于会计信息质量的要求都很高。然而,目前会计信息的失真问题严重,因此阻碍了企业的正常运作,也不利于市场经济的发展。笔者从我国会计信息质量的特征出发,在此基础上完成对会计信息收集整理对会计信息质量的影响的分析和探讨。
With the constant development of economy and the opening-up of our country, our country is also deepening the reform of the social and economic system. Therefore, the accounting business has become more and more complex, both for the public and investors for accounting information quality requirements are high. However, the current distortion of accounting information is a serious problem, thus impeding the normal operation of enterprises and not conducive to the development of market economy. Based on the characteristics of accounting information quality in our country, the author completes the analysis and discussion on the impact of accounting information collection and accounting on the quality of accounting information.