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随着市场经济的发展,会计信息越来越重要,会计信息是社会经济有效运行的重要基础。由于会计信息质量受到信息的使用时间、使用地点、使用对象、社会环境、市场竞争等因素的影响,近年来会计信息失真的现象相当普遍,且有愈演愈烈之势。会计信息失真不仅直接影响国家经济政策的制定,经济发展的正常运行,而且掩盖了矿企在生产、经营过程中的各种缺陷。因此,提高矿企会计信息的质量具有重要的作用与意义。
With the development of market economy, accounting information is more and more important. Accounting information is an important basis for the effective operation of social economy. As the quality of accounting information is affected by such factors as the use time of information, the place of use, the object of use, social environment and market competition, the distortion of accounting information in recent years is quite widespread and intensified. The distortion of accounting information not only directly affects the formulation of national economic policies and the normal operation of economic development, but also covers various defects of mining enterprises in the process of production and operation. Therefore, improving the quality of mining enterprises accounting information has an important role and significance.