论文部分内容阅读
日前,财政部发布了《会计信息质量检查公告》。公告显示,去年财政部对114户企业的会计信息质量和56户证券资格会计师事务所的执业质量进行了检查。结果表明,大部分企业会计核算较为规范,会计信息质量逐步提高。但是,不规范者仍然大有人在。财政部在检查结果中点名14家上市公司存在未有效执行会计准则、财务管理不规范、会计基础
Recently, the Ministry of Finance promulgated the “Accounting Information Quality Inspection Notice.” The announcement shows that last year the Ministry of Finance conducted a survey on the quality of accounting information of 114 enterprises and the quality of 56-qualified securities firms. The results show that most enterprises accounting is more standardized accounting information quality gradually increased. However, non-standard people are still a lot of people. The Ministry of Finance named 14 listed companies in the examination results, which did not effectively implement the accounting standards, irregular financial management and accounting basis