论文部分内容阅读
可以说,财务会计信息的可靠性从根本上决定着会计信息的质量,也是我国财务会计核算的基本原则。业内认为,只有提高财务会计信息的可靠性,才能使信息更加符合企业需要,为企业正确决策奠定坚实的基础。随着时代的不断发展和企业规模的不断扩大,财务会计信息的可靠性愈发重要和关键。如何提升财务会计信息的可靠性,已成为新时期财会工作人员普遍关注的课题。笔者结合自身工作实践,阐述了财务会计信息可靠性的内涵,指出了影响财务会计信息可靠性的因素,分析了保持会计信息可靠性需坚持的其他原则,在此基础上,提出了提高会计信息可靠性的对策措施,希望对提高财务会计信息可靠性有所借鉴帮助。
It can be said that the reliability of financial accounting information fundamentally determines the quality of accounting information, but also our basic principles of financial accounting. The industry believes that only by improving the reliability of financial accounting information to make information more in line with business needs, and for the correct business decision-making and lay a solid foundation. With the continuous development of the times and the continuous expansion of enterprises, the reliability of financial accounting information is increasingly important and crucial. How to improve the reliability of financial accounting information has become a common concern of accounting staff in the new era. Based on its own work practice, the author expounds the connotation of the reliability of financial accounting information, points out the factors that affect the reliability of financial accounting information, analyzes other principles that need to be adhered to to maintain the reliability of accounting information, and on this basis, proposes to improve the accounting information Reliability measures, hoping to improve the reliability of financial accounting information to learn from the help.