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随着市场经济的不断完善,生产力的不断发展,社会的不断进步,人们对于信息的依赖程度越来越高,会计信息质量在我国正受到越来越多的关注。会计信息做为反映煤炭生产、经营、销售、深加工与开发利用等各个环节成本与利润,其科学性、合理性、真实性、客观性越来越受到企业的关注,煤炭企业的发展离不开具实、科学的财务信息反馈,因此企业会计信息问题的披露显得举中轻重。而真实性、可靠性是对会计信息质量的基本要求,煤炭企业会计信息要能如实反映单位企业的真实的财务状况,目前会计信息失真现象严重,虚假的会计信息掩盖单位企业的财务状况,粉饰企业的经营危机,为投资者等相关利益者的经济利益埋下巨大隐患,也为市场经济的健康有序发展设置了阻碍。因此切实解决好会计信息失其问题,提高煤炭企业会计信息质量显得尤为重要。
With the constant improvement of market economy, continuous development of productive forces and continuous improvement of society, people are becoming more and more dependent on information. The quality of accounting information is receiving more and more attention in our country. Accounting information as a reflection of coal production, management, sales, processing and development and utilization of all aspects of the cost and profit, its scientific, rational, authenticity and objectivity are increasingly concerned about the business, the development of coal enterprises can not do without Real, scientific financial information feedback, so the disclosure of corporate accounting information issues appear to be cautious. However, the authenticity and reliability are the basic requirements for the quality of accounting information. The accounting information of coal enterprises can faithfully reflect the actual financial status of each enterprise. At present, the distortion of accounting information is serious. False accounting information obscures the financial status of enterprises, The business crisis of enterprises has laid a huge hidden danger for the economic interests of investors and other stakeholders and has also set obstacles to the healthy and orderly development of the market economy. Therefore, it is very important to solve the problem of losing accounting information and improve the quality of accounting information in coal enterprises.