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随着我国经济的快速发展,政府和商界人士对于会计信息质量的关注度越来越高。会计信息的真实和完整性影响了政府的宏观经济调控和商人的投资决策,也影响了会计工作人员对收集到的会计信息进行评估。会计信息的虚假会导致社会问题,比如人与人之间的信任度降低,社会资源浪费和滥用,影响各单位发挥各自职责。本篇论文主要阐述了我国会计信息质量的现状和问题,说明了信息虚假的原因和存在的危害,最后提出了几点提升会计信息质量的对策,希望会对社会提高会计信息质量有帮助。
With the rapid economic development in our country, the government and business people pay more and more attention to the quality of accounting information. The authenticity and completeness of accounting information affects the government’s macroeconomic regulation and investment decisions. It also affects the accounting staff’s assessment of the collected accounting information. False accounting information can lead to social problems, such as lower trust between people, waste of social resources and abuse, affecting the various units to play their respective responsibilities. This paper mainly expounds the status quo and problems of the quality of accounting information in our country, explains the causes and existing harmfulness of the information false, and finally puts forward some countermeasures to improve the quality of accounting information, hoping it will be helpful to the society to improve the quality of accounting information.