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随着我国市场经济的不断发展,我国的会计准则也日趋完善,企业的会计准则在进行不断地革新,会计信息准则的实施实行了企业会计信息的对称,使得我国会计信息能够和国际会计信息接轨。会计信息准则的出台和实施对我国会计信息的质量有着极大的影响,主要以财务报告的形式为企业提供共高质量的会计信息。本文简要分析了会计准则实施对会计信息质量的影响,并对会计准则实施后提升会计信息质量的合理建议进行了概括。
With the continuous development of market economy in our country, our country’s accounting standards are also perfecting day by day. The accounting standards of enterprises are undergoing continuous reform. The implementation of accounting information standards implements the symmetry of accounting information so that China’s accounting information can be in line with international accounting information . The promulgation and implementation of accounting information standards have a great impact on the quality of accounting information in our country, mainly providing a total of high-quality accounting information to enterprises in the form of financial reports. This article briefly analyzes the impact of the implementation of accounting standards on the quality of accounting information, and summarizes the reasonable suggestions on how to improve the quality of accounting information after the implementation of accounting standards.