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金融市场会计信息是使用者进行决策的重要依据之一,其真实性、可靠性及相关性是保证信息使用者作出正确决策的基本前提和条件。但目前会计信息质量低劣实在令人堪忧,本文通过对失真现状的分析,有针对性的提出解决措施:首先建立专业资产管理机构对国有资产进行经营;其次从制度上保证会计人员和审计人员的独立性;再次加快有关规章制度建设。
Financial market accounting information is an important basis for users to make decisions. Its authenticity, reliability and relevance are the basic prerequisites and conditions for ensuring that information users make correct decisions. However, the current poor quality of accounting information is really worrying. Through the analysis of the status quo of distortions, this paper puts forward some solutions to this problem. Firstly, we set up a professional asset management institution to run the state-owned assets. Secondly, we should ensure that the accounting staff and auditors Independence; once again speed up the construction of rules and regulations.