提高会计信息质量的建议及对策  

Suggestions and countermeasures for improving the quality of accounting information

作　　者：李敏 Li Min(Finance Bureau of Yanshan County,Cangzhou City,Hebei Province,Cangzhou,Hebei,061300)

机构地区：[1]河北省沧州市盐山县财政局,河北沧州061300

出　　处：《市场周刊》2022年第11期136-138,162,共4页Market Weekly

摘　　要：会计信息质量要求是对企业财务报告中所提供会计信息报告的基本要求,是对财务报告中所提供会计信息的质量最基础的要求。财务会计报告的目标是向使用者提供与企业有关会计信息,反映管理层受托责任的履行情况,帮助财务报告使用者做出正确良好的经济决策。随着时代的进步,社会各界对会计信息需求不断增加,对会计信息依赖程度逐渐增强。但是目前我国会计信息质量依然存在许多问题,社会各界的财会学者一直在努力思考和提出解决的对策,为提高我国会计信息质量、创造良好会计信息环境而努力.The quality requirement of accounting information is the basic requirement of the accounting information report provided in the financial report of an enterprise and the most basic requirement for the quality of accounting information provided in the financial report.The objective of the financial accounting report is to provide users with accounting information related to the enterprise,reflect the performance of the entrusted responsibilities of the management,and help users of the financial report make correct and good economic decisions.With the progress of the times,the demand for accounting information from all walks of life is increasing,and the dependence on accounting information is gradually increasing.However,at present,there are still many problems in the quality of accounting information in China.Financial and accounting scholars from all walks of life have been actively exploring the problems in the quality of accounting information and trying to think about and put forward countermeasures to improve the quality of accounting information and create a good accounting information environment.

关 键 词：会计信息质量 问题研究 方法对策 

分 类 号：F275[经济管理—企业管理]