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伴随社会经济不断的发展与财务制度的改革,结合国家“新会计制度”的实施,会计信息质量已经成为许多企业关注的焦点。我国市场经济的有效运转离不开会计信息质量,然而,受到会计信息质量影响更大的是企业的信贷融资。信贷融资以银行贷款为主要途径,高质量会计信息很大程度上帮助以银行为首的金融机构解决了由于客户信息不对称而带来的潜在风险。本文通过分析会计信息质量对信贷融资带来的影响,进一步提出提升会计信息质量、优化信贷融资管理的有效措施。
With the continuous development of the social economy and the reform of the financial system, in combination with the implementation of the “new accounting system” of the country, the quality of accounting information has become the focus of attention of many enterprises. The effective operation of market economy in our country can not do without the quality of accounting information. However, the credit financing of enterprises is more affected by the quality of accounting information. Credit Financing With bank loans as the main approach, high-quality accounting information largely helps bank-led financial institutions to address the potential risks posed by asymmetric customer information. This paper analyzes the impact of accounting information quality on credit financing, and further puts forward effective measures to improve the quality of accounting information and optimize the management of credit financing.