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现阶段我国会计信息失真问题日益严重,企业会计信息质量监督体系存在会计信息不对称、会计信息报告失真、会计信息披露不充分、会计信息传递滞后等问题。会计法规不健全、会计监督机制不健全、企业相关主体利益驱动以及会计人员自身素质不高等因素是造成会计信息失真的原因。可通过加强会计信息法制建设,健全企业内部会计监督体系,提高注册会计师门槛及拓展其发展空间和加大司法审计与新闻媒体披露力度等方式来建立健全会计信息质量监督体系,达到加强企业内部管理,强化企业会计信息质量监督,规范市场经济秩序的目的。
At present, the problem of distortion of accounting information in our country is more and more serious. There are such problems as asymmetric accounting information, distorted accounting information report, inadequate disclosure of accounting information and lag of accounting information transmission in the corporate accounting information quality supervision system. Accounting information is not perfect, accounting supervision mechanism is not perfect, the interests of the relevant business-driven and accounting personnel themselves are not high quality factors that cause accounting information distortion. By strengthening the legal system construction of accounting information, perfecting the internal accounting supervision system of the enterprise, raising the threshold of the CPA, expanding its development space and enhancing the judicial auditing and the disclosure of the news media, etc., the system of supervising the quality of accounting information can be established and strengthened so as to strengthen the internal management of the enterprise , Strengthen the supervision of enterprise accounting information quality and standardize the order of market economy.