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会计信息被称为世界通用的商业语言。会计信息作为信息使用者进行投资时赖以决策与分析的基础,其真实性越来越引起人们的重视。近年来,由于会计信息低质量现象的普遍存在,严重影响了会计信息使用者的正确决策,在宏观上影响了国民经济的运行秩序和发展。因此,如何提高会计信息质量,保证会计信息的可靠性和真实性,对促进我国市场经济发展和维持社会稳定有着重要的意义。
Accounting information is called the world’s common business language. Accounting information as the basis for decision-making and analysis when information users invest, its authenticity attracts more and more people’s attention. In recent years, due to the prevalence of the low quality of accounting information, the correct decision-making by users of accounting information has been severely affected, affecting the operation order and development of the national economy macroscopically. Therefore, how to improve the quality of accounting information and ensure the reliability and authenticity of accounting information is of great significance to promoting the development of China’s market economy and maintaining social stability.