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地质事业单位的改革越深入,提高其会计核算质量就越紧迫。目前地质事业单位的会计核算信息存在着会计信息不全、不实、不规范、不对称、不及时、透明度不高等问题。本文对地质事业单位在企业化经营过程中,会计信息失真的客观性、必然性进行了分析,在此基础上分析了由于地质事业单位产权制度不明晰、会计基础工作薄弱以及人员素质方面所带来的会计信息失真,为提高地质事业单位会计信息质量,应从以下方面入手,即明晰产权,加强财会管理制度建设,改革会计人员管理体制,加强会计稽核工作,最大限度地抑制会计信息不对称。
The more thorough the reform of geological institutions, the more urgent it is to improve the quality of accounting. At present, there are some problems in the accounting information of geological institutions, such as incomplete accounting information, untrue, non-standard, asymmetrical, not timely and not high transparency. This article analyzes the objectivity and inevitability of the distortion of accounting information in the process of enterprise management in geological institutions. Based on the analysis, it is analyzed that due to the unclear property rights system of geological institutions, the weak foundation of accounting work and the quality of personnel Of the accounting information distortion, in order to improve the quality of accounting information of geological institutions, should start from the following aspects, that is, clear property rights, strengthen the accounting management system, reform accounting personnel management system, to strengthen accounting and auditing work, to maximize the suppression of accounting information asymmetry.