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我国的新会计准则于2007年1月1日起在上市公司中执行,结合我国社会主义市场经济的发展状况,与国际上的财务报告趋同。在2013年对会计准则的部分内容进行新的调整,新会计准则对企业的各项经济业务等许多方面都有了新的规定,与之前的会计准则相比,具有一定的创新性,对于我国企业的会计信息质量来说是一种新的挑战,所以企业要做好财务信息的归纳总结。本文针对新的会计准则,分析会计核算与会计信息质量关系,对企业现存的会计管理中出现的问题进行分析,总结出会计信息质量对新的会计准则的适应性措施,保障会计信息的及时性和准确性。
The new accounting standards of our country will be implemented in listed companies as of January 1, 2007 in line with the development of the socialist market economy in our country and converge with the international financial reports. In 2013, the accounting standard part of the new adjustments, the new accounting standards for the business of the economy and many other aspects of a new regulation, compared with the previous accounting standards, with some innovation, for our country Enterprise accounting information quality is a new challenge, so enterprises should do a good job summary of financial information. According to the new accounting standards, this paper analyzes the relationship between accounting and accounting information quality, analyzes the existing problems in accounting management, summarizes the adaptability of accounting information quality to new accounting standards, and ensures the timeliness of accounting information And accuracy.