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对于全球各国和我国政府而言,在企业现实发展中存在的一个最重要的问题就是会计信息质量问题。最近一些年来,为了保持真实、可靠、稳定、安全的会计信息质量,国家财政部做出了一系列的努力,其中运用各种监管手段严格进行企业内部控制,尽可能用一切方式使会计信息质量最大化,并获得了显著成效。然而,总体来看,我国尚未彻底解决会计信息质量问题,当前会计信息质量失真现状依然不容乐观,并且依然存在大量的虚假财务信息和滥用财务信息的现象,尤其是在国民经济的飞速发展过程中,这些不良会计信息的存在严重阻碍了我国经济的可持续发展。对于社会各界而言,亟待寻找到更加有效的举措,积极预防徇私舞弊行为的产生,进一步促进会计信息质量的提升。
For all countries in the world and our government, one of the most important problems in the development of enterprises is the quality of accounting information. In recent years, in order to maintain a true, reliable, stable and safe accounting information quality, the Ministry of Finance has made a series of efforts, including the use of various regulatory instruments to strictly carry out internal control, as far as possible in all ways to make the quality of accounting information Maximize, and achieved remarkable results. However, on the whole, our country has not completely solved the problem of accounting information quality, the current status of accounting information quality distortion is still not optimistic, and there are still a large number of false financial information and abuse of financial information phenomenon, especially in the rapid development of the national economy The existence of these bad accounting information seriously hindered the sustainable development of our economy. For all walks of life, it is urgent to find more effective measures to actively prevent the occurrence of favoritism and fraud, and to further promote the improvement of accounting information quality.