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会计信息的质量无论是对国家的宏观经济决策还是对企业微观经济管理,都具有举足轻重的作用。会计信息的源头来自于各个企事业单位。因此贯彻、实施《会计法》首先必须落实到每一个企事业单位的会计工作。本次修改后的《会计法》,调整的核心内容是强化会计信息质量,旨在解决当前会计工作中存在的会计基础工作薄弱、会计秩序混乱、造假账、编假数、报假表的现象,使会计工作走上法制轨道,做到有法可依。因而对每一个企业,尤其是股份制上市公司,都应该认真学习《会计
The quality of accounting information plays a decisive role in both macroeconomic decision-making and micro-economic management of a country. The source of accounting information from all enterprises and institutions. Therefore, the implementation of the “Accounting Law” must first be implemented to every enterprise and public institution accounting work. The revised “Accounting Law”, the adjustment of the core content is to strengthen the quality of accounting information, designed to solve the current accounting work there is a weak accounting basis, the accounting order chaos, fake accounts, counterfeiting, counterfeiting the phenomenon of the table , So that accounting work onto the legal track, so that there is law to follow. Therefore, for every enterprise, especially the joint-stock listed companies, should seriously study "accounting