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如何提高会计信息质量,以满足不同会计信息使用者的需要,维护国家、投资者和债权人的合法权益,是值得探讨的话题。本文结合《会计法》的有关条文和当前我国市场经济下企业(单位)会计管理的状况,对产生会计信息失真的原因进行了分析,并提出了相应的改进措施,以期达到防止会计信息失真、提高会计信息质量的目的。
How to improve the quality of accounting information to meet the needs of different users of accounting information and safeguard the legitimate rights and interests of the state, investors and creditors is a topic worth discussing. Based on the relevant provisions of the Accounting Law and the status of the accounting management of enterprises (units) in the current market economy in our country, this paper analyzes the reasons for the distortion of accounting information and puts forward the corresponding improvement measures in order to achieve the goal of preventing accounting information distortion, Improve the quality of accounting information purposes.