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会计信息在微观经济管理、宏观经济调控及促进现代经济发展等方面起着巨大作用。国家、企业及各有关方面要通过会计信息来了解企业的经营状况和财务成果,以做出正确的决策。然而,在我国,会计信息失真已成为普遍现象,要解决这个问题:一是加强立法,理顺会计管理体制;二是实行会计人员委派制;三是提高会计人员素质;四是建立健全内部控制制度。
Accounting information plays a great role in microeconomic management, macroeconomic regulation and control, and promoting modern economic development. Countries, enterprises and all relevant parties should understand the business conditions and financial results of enterprises through accounting information in order to make correct decisions. However, in our country, distortion of accounting information has become a common phenomenon to solve this problem: First, to strengthen legislation, rationalize accounting management system; second, the appointment of accounting personnel; third is to improve the quality of accounting personnel; Fourth, establish and improve internal control system.