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会计信息是人们在经济活动中运用会计理论和方法,通过会计实践获得反映会计主体财务状况的经济信息,会计信息失真则不能真实、完整、公正地反映会计主体的财务状况,而直接影响了会计信息使用者决策方案的正确,因此会计信息质量对会计信息使用者至关重要。为此,应以会计法制度建设为核心,辅以深入细致的行政管理,进一步规范经济秩序以促进会计信息质量的好转。
Accounting information is the economic information that people use accounting theory and method to get the economic information that reflects the financial status of the accounting entity through accounting practice. The distortion of accounting information can not truly, completely and fairly reflect the financial status of the accounting entity, which directly affects the accounting The decision-making of information users is correct, so the quality of accounting information is very important to accounting information users. Therefore, we should take the construction of accounting law as the core, supplemented by thorough and meticulous administration, and further standardize the economic order to promote the improvement of accounting information quality.