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财务会计部门作为企业的核心部门,为企业的生产、运营活动提供经济动力,在企业发展中发挥着极其重要的作用。会计信息信号传递可以最大程度降低逆向选择发生的可能性,向外部会计信息使用者提供有关企业价值的正确、有用的信息,使其能够通过会计信息区分企业质量,从而做出正确的投资信贷决策,保证做出正确的未来发展规划。要使会计信息信号传递能够充分展现自身的重要作用,必须在企业或事业单位内部建立有效、可靠以及完善的经济制度,对会计信息信号传递的结果进行选择,保证会计信息信号的真实度和可靠度。本文主要从会计信息信号传递理论出发,讨论会计信息信号传递的重要作用,并对会计信息信号传递的充分性与真实性进行辨析,从而实现会计信息信号传递的重要意义。
Financial and accounting departments, as the core business unit, provide the economic impetus for the production and operation of enterprises and play an extremely important role in the development of the enterprise. Accounting information signaling can minimize the possibility of adverse selection, provide external accounting information users with correct and useful information about the value of the enterprise, enable it to differentiate the quality of the business through accounting information, and thus make the right investment credit decisions , To ensure that the correct future development plan. In order to fully convey the important role of accounting information signal transmission, an effective, reliable and complete economic system must be established within the enterprise or institution to select the result of accounting information signal transmission to ensure the authenticity and reliability of the accounting information signal degree. This paper mainly discusses the important role of accounting information signal transmission from the theory of accounting information signal transmission, and analyzes the adequacy and authenticity of accounting information signal transmission in order to achieve the important meaning of accounting information signal transmission.