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会计作为企业管理信息系统的重要组成部分,在企业运营过程中主要起到反映与监督的作用,通过记账、算账、报账为会计信息使用和需求者提供关于企业财务状况、经营成果和现金流量等信息,信息需求者通过对信息的分析和判断来做出相应的决策与反应。如果会计信息在提供过程中没有真实、客观地反映企业的现实情况,则会误导信息使用者做出非客观的决策,从而影响到信息使用者的利益,这时会计作为信息的提供者就存在了风险。
Accounting as an important part of enterprise management information system, accounting plays an important role of reflecting and supervising in the process of business operation. Accounting, accounting and reimbursement provide accounting information for the use of accounting information and the demand for accounting information about the financial status, operating results and cash flow And other information, information needs through information analysis and judgment to make the appropriate decision-making and response. If accounting information is not provided objectively or objectively to reflect the actual situation of the enterprise, it will mislead the information users to make non-objective decisions, thus affecting the interests of the information users. At this time, accounting as the information provider exists The risk.