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会计信息质量是会计工作管理体系的基石,对于完善和发展会计理论体系具有指导作用。加强企业经营管理,必须以提高会计信息质量为前提,能够使“真实”、“有用”、“可靠”的会计信息为企业经营管理创造最大的效益。会计信息质量的高低,直接影响着企业经营管理的运作效率,因此,企业经营管理过程中对会计信息质量的要求就显得十分重要。
The quality of accounting information is the cornerstone of the accounting work management system, which plays a guiding role in improving and developing the accounting theory system. To strengthen the operation and management of enterprises, the accounting information of “real”, “useful” and “reliable” can be made to create the greatest benefit for the operation and management of the enterprise on the premise of improving the quality of accounting information. The quality of accounting information directly affects the operational efficiency of business management. Therefore, the requirements of accounting information quality in the process of business management are very important.