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随着我国经济持续快速增长和社会信息化程度的逐步提高,企业的各种经济信息,尤其是会计信息越来越被决策者、投资者、债权人、企业管理者等会计信息使用者所重视,会计信息也是政府进行宏观决策的重要依据之一。但同时,由于多种因素影响,会计信息失真的现象依然存在。笔者认为应从以下几个方面强化企业的会计信息质量控制。
With the sustained and rapid economic growth in China and the gradual increase in the level of social information, various economic information of enterprises, especially accounting information, is increasingly valued by decision-makers, investors, creditors, and corporate managers and other accounting information users. Accounting information is also an important basis for the government to make macroeconomic decisions. However, at the same time, due to a variety of factors, the phenomenon of distorted accounting information still exists. The author believes that the quality control of accounting information of enterprises should be strengthened from the following aspects.