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会计信息能够准确客观的体现出企业的财务情况、经营成果和资金变动状况,是对会计核算过程进行记录的有效载体。会计信息能够给企业管理者带来非常重要的财务信息支持,确保企业管理者能够做出科学的决策,对外来说会计信息属于国家政府部门优化配置社会资源,确保社会经济持续健康发展的主要依据。本文主要分析了影响会计信息质量的几个因素,提出了促进企业会计信息质量提升的对策。
Accounting information can accurately and objectively reflect the financial status of the enterprise, operating results and changes in the status of funds, is an effective carrier of the accounting process. Accounting information can bring very important financial information support to enterprise managers to ensure that enterprise managers can make scientific decisions. For the outside accounting information belongs to the national government departments to optimize the allocation of social resources to ensure sustained and healthy social and economic development of the main basis . This article analyzes several factors that affect the quality of accounting information, and puts forward some countermeasures to promote the quality of accounting information.