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会计信息是经济管理的宝贵资源,它是国家对经济活动进行宏观管理和调控的重要依据。据有关资料统计,我国经济管理中所用信息主要来自会计。会计工作质量对维系正常的经济秩序和对经济活动进行宏观调控至关重要。综观目前会计工作质量下降,信息失真的种种现象,当前要从抓好会计基础工作入手,大力强化会计的基础工作,加强审计监督,健全企业内部财务管理办法,完善会计工作的外部监督约束机制,规范会计行为。
Accounting information is a precious resource for economic management. It is an important basis for the macro-control and regulation of economic activities by the state. According to statistics, the information used in China’s economic management mainly from accounting. The quality of accounting work is essential for maintaining a normal economic order and for macroeconomic regulation and control of economic activities. Looking at the current phenomena of declining quality of accounting work and information distortion, it is necessary to begin with a good grasp of the basic accounting work, vigorously strengthen the basic work of accounting, strengthen audit supervision, improve internal financial management practices, and improve the external supervision and restraint mechanisms for accounting work. Regulate accounting behavior.