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会计信息的真实度是决定其数据质量的最重要的标准,也是会计信息的本质属性。要想实现会计信息的监督职能,必须加强对其真实性的审核,明确数据信息同真实情况之间的差异程度,使得企业提供的会计信息尽可能同真实的经营过程保持相符。本文从会计信息的辨析角度出发,讨论其特点和影响因素,并提出相应的解决策略,具有一定的社会效益和经济价值。
The authenticity of accounting information is the most important criterion for determining the quality of its data and the essential attribute of accounting information. In order to realize the supervisory function of accounting information, it is necessary to strengthen the examination of its authenticity and clarify the difference between the data information and the real situation so that the accounting information provided by the enterprise is consistent with the real business process as much as possible. This article from the perspective of accounting information to discuss its characteristics and influencing factors, and put forward corresponding solutions, with some social and economic value.