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会计是从事经济管理工作的一类人员,其主要工作在于记账、审核、制报表等内容。而财务会计是经济管理中对资金运动进行核算与监督的人员,其主要工作在于制作报表、审核信息、提供信息等内容。在当前我国大部分企业中,作为企业管理层与投资者决策依据的财务会计信息,对企业的经营与发展具有重要意义。本文就基于会计信息质量论当前财务会计的局限性。
Accounting is engaged in economic management of a class of personnel, whose main job is accounting, auditing, reporting and other content. The financial accounting is the economic management of funds movement accounting and supervision of personnel, its main job is to make statements, audit information, provide information and so on. In most of our country’s current enterprises, the financial and accounting information, which is the basis of the decision of the enterprise’s management and investors, is of great significance to the operation and development of the enterprise. This article is based on the quality of accounting information on the current limitations of financial accounting.