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对我国社会主义市场经济的长远健康发展而言会计信息质量具有重要作用,在极大程度上影响经济活动中投资情况与资金流动情况。促使会计信息质量得以有效提升的保障为规范会计基础工作,此时就要强化对会计信息质量的检查。然而当前我国会计基础工作中还存在较多问题,同时,由于财政主管部门对于会计信息质量检查工作还没有形成一种常态机制,导致这种手段不能够较好地发挥规范会计基础工作,提升会计信息质量的效果。本文针对此情况提出了自己的建议。
The quality of accounting information plays an important role in the long-term and healthy development of the socialist market economy in our country, greatly affecting the investment situation and the flow of funds in economic activities. Promote the quality of accounting information can be effectively enhance the protection of accounting standards for the work to regulate, this time we must strengthen the quality of accounting information check. However, at present, there are still many problems in the basic accounting work in our country. At the same time, the financial authorities have not formed a normal mechanism for checking the quality of accounting information. As a result, this method can not play a good role in standardizing accounting basis and enhancing accounting Information quality effect. This article puts forward my own suggestion on this situation.