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会计信息,是一个单位一定时期财务状况和经营成果的真实反映,是国家制定经济政策,经营者改善经营管理,投资者和债权人了解企业发展趋势的重要依据。会计信息占了整个经济信息量的70%以上,因而会计信息质量的好坏决定了经济信息的质量,进而影响经济工作决策的质量。因此,保证会计信息真实、可靠、对于维护社会经济秩序,保证经济持续稳定发展具有重要意义。但在实际工作中,会计信
Accounting information is a true reflection of the financial status and operating results of a unit for a certain period of time. It is an important basis for the state to formulate economic policies and managers to improve their management and operation and investors and creditors understand the development trend of enterprises. Accounting information accounts for more than 70% of the total economic information, so the quality of accounting information determines the quality of economic information, thereby affecting the quality of economic decision-making. Therefore, to ensure the authenticity and reliability of accounting information is of great significance for the maintenance of social and economic order and for the sustained and steady economic development. However, in practical work, the accounting letter