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真实的会计信息是会计信息资料的生命和保障,是会计核算工作的最基本的要求,会计信息质量的好坏决定了经济信息的质量,进而影响了经济工作的决策的质量。而失真的会计信息直接影响了国家的财政税收,扰乱了市场经济秩序,严重损害了国家的经济利益。治理会计信息失真、提高会计信息质量主要应通过以下几个途径:一、加强单位内部会计控制制度的建设内部会计控制涵盖单位内部涉及会计工作的各项经济业务及相关岗位,并应针对各项经济业务处理过程中的关键控制点落实到决策、执行、监督、反馈等各个环节。其内容主要
The real accounting information is the life and guarantee of accounting information. It is the most basic requirement of accounting work. The quality of accounting information determines the quality of economic information, which in turn affects the quality of decision-making in economic work. The distortion of accounting information directly affects the country’s fiscal revenue, disrupts the order of the market economy and seriously undermines the country’s economic interests. To control accounting information distortion and improve the quality of accounting information should be mainly through the following ways: First, to strengthen the unit’s internal accounting control system Internal accounting controls within the unit covers accounting work of the economic business and related positions, and should focus on The key control points in the process of economic business are implemented in all aspects of decision-making, implementation, supervision and feedback. Its main content