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我国在经济体制改革过程中,会计信息问题愈来愈受到经济界,特别是企业决策者的重视。 企业经济活动的重点是经营,经营的关键在于决策,决策贯穿于生产经营过程的始终,决策成功与否,关系到企业的成败兴衰。而信息的可靠与否是决策是否正确的重要依据之一。作为经济管理的重要组成部分——会计,在履行其职责的过程中,本身就充满着信息。会计信息从客观上具有真实性和完整性,从数据上具有准确性和系统性,从时间上具有固定性和时效性,从来源上具有合法性和客观性,是改善生产管理,进行经
In the process of economic system reform in our country, the problem of accounting information has been paid more and more attention by the economic circles, especially the decision makers of enterprises. The focus of economic activities of enterprises is to operate and manage the key lies in decision-making, decision-making throughout the production and operation process, the success of decision-making, related to the success or failure of the enterprise. The reliability of the information is one of the important bases for making the correct decision. As an important part of economic management - accounting, in the course of performing its duties, itself is full of information. Accounting information objectively from the authenticity and integrity of the data from the accuracy and systematization of the time with the fixed and timeliness of the source of legitimacy and objectivity is to improve production management,