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会计信息是经过高度提炼加工,精确处理后的会计相关数据,直接且真实地反映了企业的经营效益、财务收支、资金流向等财务信息,可以有效指导企业做出正确的市场判断和战略决策。因此会计信息质量在企业发展过程中起到至关重要的作用,然而目前我国国有企业中会计信息失真、会计核算方式落后、虚假报账、虚增利润等问题呈恶化趋势,使国有企业会计信息质量低下,国有企业面临经济效益下滑,甚至宣布破产。本课题着重分析当前国有企业会计信息质量现状及存在的突出问题,多途径寻找相对应的解决措施,以保证国有企业会计信息质量的提高。
Accounting information is highly refined, accurate accounting data after processing, directly and truly reflects the company’s operating efficiency, financial revenues and expenditures, capital flows and other financial information, can effectively guide the enterprise to make the correct market judgments and strategic decisions . Therefore, the quality of accounting information plays a crucial role in the development of the enterprise. However, the accounting information in China’s state-owned enterprises is distorted, the accounting methods are outdated, false accounting and profit infiltration are worsening, and the quality of accounting information of state-owned enterprises Low state-owned enterprises are facing economic decline, and even declared bankruptcy. This topic focuses on analyzing the current status and existing problems of the accounting information in state-owned enterprises, looking for corresponding solutions in many ways to ensure the improvement of accounting information quality of state-owned enterprises.