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由于行政事业单位会计信息质量易受会计信息使用时间、使用地点、使用对象以及外部社会环境等因素影响,因此应对行政事业单位提供会计信息的全程进行监督控制,以杜绝各种违法违规会计活动,提高行政事业单位会计活动管理效率,确保行政事业单位会计信息具备较高质量水平。本文对当前行政事业单位会计信息质量进行了分析审视,并就如何提高行政事业单位会计信息质量进行了探讨。
As the quality of accounting information of administrative units is vulnerable to the influence of accounting information usage time, place of use, object of use and external social environment and other factors, supervision and control over the whole process of providing accounting information by administrative institutions should be carried out in order to eliminate various illegal and irregular accounting activities, Improve the administrative efficiency of accounting activities in administrative units, to ensure that administrative institutions with high quality accounting information. This paper analyzes the current accounting information quality of administrative units and examines how to improve the quality of accounting information in administrative units.