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会计信息的质量直接关系到会计信息信息使用者的决策,也是衡量国民经济健康与否的重要指标。市场经济的健康运行和企业的长远发展对会计信息的质量提出了更高的要求。但是,在现行会计准则体系下所产生的会计信息由于种种原因存在一定的局限性,需要将会计信息进行融合,方能保证一定的信息质量。本文在分析会计信息局限性的基础上对会计信息的融合进行深入探讨。
The quality of accounting information is directly related to the decision-making of users of accounting information. It is also an important index to measure the health of the national economy. The healthy operation of the market economy and the long-term development of enterprises put forward higher requirements on the quality of accounting information. However, the accounting information generated under the current accounting standards system has some limitations due to various reasons, and the accounting information needs to be fused in order to ensure a certain quality of information. Based on the analysis of the limitations of accounting information, this article discusses the integration of accounting information in depth.