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所谓会计信息是指广大会计人员运用会计知识,在当前会计法规的约束下,借助各种记录和计算工具,通过对经济业务数据进行加工处理所生产出来的一种产品。会计信息是一种经济信息,它除具有经济信息的一般特征外,还具有真实性、完整性、相关性、及时性等特征。随着我国社会主义市场经济的迅猛发展,会计信息越来越受到人们的重视。然而,当前会计信息失真现象日益严重,由此导致的不如实核算、贪污挪用公款、损公肥私等违规现象屡屡发生。如何采取措施提高会计信息质量已成为当前迫切需要解决的问题,本文拟就此谈一点看法。
The so-called accounting information refers to the majority of accounting personnel using accounting knowledge, under the current accounting rules and regulations, with a variety of records and computing tools, through the processing of economic business data produced by a product. Accounting information is an economic information, in addition to the general characteristics of economic information, but also has the characteristics of authenticity, completeness, relevance, timeliness and so on. With the rapid development of the socialist market economy in our country, accounting information has drawn more and more attention. However, the current distortion of accounting information is worsening. As a result, unscrupulous embezzlement, misappropriation of public funds, loss of profits and other irregularities frequently occur. How to take measures to improve the quality of accounting information has become an urgent problem to be solved at present.