浅议高质量会计信息供给助推企业高质量发展  

Discussion on High-Quality Accounting Information to Promote High-Quality Enterprise Development

作　　者：王颖 WANG Ying(China Petrochemical International(Tianjin)Co.,Ltd.,Tianjin 300193,China)

机构地区：[1]中石化国际事业天津有限公司,天津300193

出　　处：《能源化工财经与管理》2024年第4期25-32,共8页

摘　　要：当前,企业会计信息供需矛盾突出,会计信息质量总体有待提高,对企业高质量发展促进作用有待增强。针对会计信息供给过程中存在的可靠性不足、相关性不强、供给不完整、及时性较差、可比性不高等问题,基于原因分析提出了完善公司治理体系、增强外部监督力度、推动财务数智化转型、鼓励自愿性信息披露、强化业财深度融合、开展对标对表提升、加强财务队伍建设等改进措施。进一步探析了高质量会计信息供给推动企业高质量发展的实现路径,明确应以战略规划、决策分析、供应管理、风险防控等方面会计信息供给为抓手,为企业发展提供坚实保障。As the contradiction between the supply and demand of enterprise accounting information is currently prominent,the overall quality of accounting information needs to be improved,and its role in promoting high-quality enterprise development needs to be enhanced.To address problems such as insufficient reliability,weak correlation,incomplete supply,poor timeliness,and low comparability of accounting information supply,improvement measures are proposed based on the cause analysis,which includes improving the corporate governance system,strengthening the external supervision,promoting the transformation of financial intelligence,encouraging voluntary information disclosure,boosting the deep integration of industry and finance,advancing by the benchmarking and standardization management,and consolidating the construction of financial teams.This paper further explores the realization path of high-quality accounting information supply in strategic planning,decision-making analysis,supply chain management,and risk prevention and control taken as the starting point to provide a solid guarantee for highquality enterprise development.

关 键 词：会计信息 企业发展 公司治理 信息披露 

分 类 号：F275[经济管理—企业管理]