会计信息存在问题及对策初探  

Discussion on Problems and Strategies Existed in Accounting Information

作　　者：于洋[1] 

机构地区：[1]黑龙江中医药大学附属第一医院,黑龙江哈尔滨150040

出　　处：《商业经济》2009年第10期31-32,共2页Business & Economy

摘　　要：会计信息在社会经济中起着越来越重的作用。目前,很多地方存在着会计信息质量低下、不真实、不完整、发布时间滞后等问题,干扰了正常的社会经济秩序,损害了会计信息使用者的利益,严重阻碍了企业的健康稳定发展。针对会计信息失真所造成的侵害,必须采取切实可行的安全对策,完善会计准则,健全相关法律法规。同时,应优化公司治理结构,重塑内部审计部门,培养会计诚信环境,改善奖惩激励机制,推动企业会计信息化由"核算型"向"管理型"、"智能型转变。Accounting information becomes more important in social economy. There existed some problems that accounting information is low in quality, false, incomplete and backward in publication, which interrupts normal social economic order, damages the interest of accounting information users, and hinders healthy and steady development of enterprises. To avoid the damages made by accounting information distortion, we should take some practical security strategy and improve accounting standards and relevant laws and regulations. At the same time, we should optimize the structure of corporate governance, rebuild internal auditing department, develop accounting credibility environment, improve reward and punishment mechanism, and promote accounting information of enterprises changing from accounting to managing and intelligent types.

关 键 词：会计信息 公司治理 职业道德 问题与对策 

分 类 号：F230[经济管理—会计学]