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公路行业在现代社会经济发展中占据着重要的地位,随着社会经济发展,财务会计管理在公路行业的重要性越来越凸显,对公路行业会计信息质量提出了越来越高的要求。提高公路行业会计信息质量,首先需要先弄清楚会计信息质量的含义和特征,其次科学分析影响公路行业会计信息质量的各种因素,比如领导对会计信息管理的重视度、内部控制制度、会计基础工作、预算管理体系、财务会计人员能力素质等。在此基础上,本文结合公路行业内部具体实际,就提高公路行业会计信息质量提出了一些对策思考:夯实公路行业会计工作基础;完善公路行业预算管理及内控制度;不断优化公路行业财务会计管理环境;不断提升公路行业财务会计人员综合职业素质。
As highway industry plays an important role in the development of modern society, with the development of society and economy, the importance of financial accounting management in the highway industry becomes more and more prominent, and the quality of accounting information in the highway industry is set higher and higher. To improve the quality of accounting information in the highway industry, we must first understand the meaning and characteristics of the quality of accounting information, and secondly, scientific analysis of various factors that affect the quality of accounting information in the highway industry, such as the leadership’s emphasis on accounting information management, internal control system, accounting basis Work, budget management system, financial and accounting personnel ability and quality. On this basis, this paper puts forward some countermeasures to improve the quality of accounting information in the highway industry by combining with the actual inside of the highway industry: consolidating the basis of the accounting work in the highway industry; perfecting the budget management and internal control system of the highway industry; optimizing the environment of financial accounting management in the highway industry ; Continue to enhance the professionalism of the highway profession financial accounting staff.