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会计信息作为会计工作中的重要组成部分,一直以来都是研究者关注的重点。它在一定程度上制约了企业内部相关利益主体的权利,为企业的可持续发展提供了保障;同时,高质量会计信息有利于利益相关者深刻了解企业的发展与运营情况,为利益相关者经济决策的科学性提供了依据;此外,高质量的会计信息有利于促进经济市场上社会资源的合理流动,为资源优化配置提供了动力。本文结合实践经验,对国有控股上市公司会计信息质量的现状进行了探析,并深入讨论了影响会计信息质量的因素和相应对策,以期能为相关企业会计信息质量的改善提供参考。
As an important part of accounting work, accounting information has always been the focus of researchers. To a certain extent, it restricts the rights of relevant stakeholders within the enterprise and provides a guarantee for the sustainable development of the enterprise. At the same time, high-quality accounting information is conducive to stakeholders having a profound understanding of the development and operation of the enterprise, In addition, high-quality accounting information is conducive to promoting the rational flow of social resources in the economic market, which provides the impetus for the optimal allocation of resources. Based on the practical experience, this paper analyzes the status quo of the accounting information quality of the state-controlled listed companies and discusses in depth the factors that affect the quality of the accounting information and corresponding countermeasures so as to provide reference for the improvement of the accounting information quality of the related enterprises.