摘要
财务共享可使现代企业降低会计信息成本和提高效率,同时能够保障会计信息的合规性与真实性,为企业深入分析财务数据、优化组织管理结构提供了有效工具。但是,一些企业在应用财务共享工具时遇到了较多问题,未能充分发挥其功能,且受到了不必要的负面影响。本文首先论述了财务共享对企业会计信息质量的正面影响和负面影响,之后提出了基于财务共享的企业会计信息质量提升策略,认为在发挥财务共享优势的同时也应注意预防其应用过程中可能产生的负面影响,这对提升企业会计信息质量有很大帮助。
Financial sharing enables modern enterprises to reduce the cost of accounting information and improve efficiency.Meanwhile,it can also ensure the compliance and authenticity of accounting information.So financial sharing can be an effective tool for enterprises to deeply analyze financial data and optimally organize management structure.However,some enterprises have encountered many problems in the application of financial sharing,failing to give full play to its functions,and suffer unnecessary negative effects instead.This paper firstly discussed the positive and negative effects of financial sharing on the quality of enterprise accounting information,and then put forward the strategy for improving the quality of enterprise accounting information based on financial sharing.It believed that,it was of great help to improving the quality of enterprise accounting information by giving full play to the advantages of financial sharing and preventing the possible negative effects in its application.
作者
马秋舒
张庆
MA Qiu-shu;ZHANG Qing(Wuhan University of Engineering Science,Wuhan 430200;Hubei University of Economics,Wuhan 430205,China)
出处
《山西财经大学学报》
CSSCI
北大核心
2023年第S01期55-57,共3页
Journal of Shanxi University of Finance and Economics
关键词
财务共享
会计信息质量
信息可靠性
financial sharing
accounting information quality
information reliability
