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应计质量是会计中的一个重要概念,本文拟对国有企业与民营企业会计应计质量进行比较分析,进一步认识在国有企业和民营企业中会计信息应计质量对会计信息质量及其他方面的影响,对完善财务报告,弥补财务报表的固有缺陷,以及在我国会计准则中对此方面的完善有着指导意义。同时,对监管部门加大监管、惩罚力度,扩大公司规模,提高资本化资产集中度,投资者与上市公司之间的信息对称,减少投资者基于历虫预测未来回报的信息损失,使投资者进行理性决策,优化经济资源配置都有着重要的现实意义。
Accruals quality is an important concept in accounting. This paper intends to compare the accounting accruals of state-owned and non-state-owned enterprises, and further understand the impact of accounting information accruals quality in state-owned and private enterprises on accounting information quality and other aspects , To improve the financial report to make up for the inherent shortcomings of financial statements, as well as in our accounting standards in this area has the guiding significance. At the same time, the regulatory authorities to increase supervision and punishment efforts to expand the size of the company to increase the concentration of capitalized assets, investors and listed companies information symmetry between investors to reduce the loss of information based on predicting future returns of caterpillars, so that investors It is of great practical significance to make rational decisions and optimize the allocation of economic resources.