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在社会主义体制下发展以市场经济为主导的经济模式自身存在不少缺陷,市场经济的繁荣更在于市场经济中个体经济的发展,会计作为每个经济活动主体中必要的环节,对一个企业,社会和国家乃至整个经济秩序都起着至关重要的作用。例如,一家烟草公司作为经济活动的主体之一,其会计信息披露也就成为了对会计部门进行审核的重要环节,直接性的也影响到其财政收入与支出。对于会计信息的披露问题,笔者认为,在复杂的经济活动中必然还存在不少问题。针对这些问题,应该具体问题具体分析,加大政府对市场的宏观调控,才能保证会计信息披露的真实性和有效性。本文首先论述了会计信息在披露时存在的问题,然后简洁概述了会计信息披露的好处,最后详细谈论了针对会计信息披露问题应该采取的措施。
Under the socialist system, there are many shortcomings in developing an economic model dominated by a market economy. The prosperity of a market economy lies more in the development of an individual economy in a market economy. As an essential link in the main body of each economic activity, accounting, Social and national as well as the entire economic order plays a vital role. For example, a tobacco company as one of the main economic activities, its accounting information disclosure has become an important part of the accounting department audit, the direct impact also affects its revenue and expenditure. For the disclosure of accounting information, I believe that there are still many problems in the complicated economic activities. In response to these problems, specific problems should be analyzed specifically to increase the government’s macro-control of the market in order to ensure the authenticity and effectiveness of accounting information disclosure. This article first discusses the accounting information disclosure problems, and then briefly summarizes the benefits of accounting information disclosure, and finally discussed in detail the accounting information disclosure should take measures.