摘要
会计信息是国家宏观经济管理部门、企业经济管理部门及其他方面进行决策的依据。会计信息的质量直接关系到决策者的决策及其后果,进而影响经济工作的质量。会计信息失真所带来的经济后果是十分严重的。因此,研究如何提高会计信息质量,具有重要的现实意义。
The quality of accounting information is the basis for making the decision by the national macroscopic economic management departments, the enterprises' economic management sections and other aspects. The quality of accounting information has a bearing on the decisions of the policy-makers and their after-effects and further affects the quality of the economic works. And the economic consequences caused by the distortion of accounting information are very serious. Therefore, researching on how to improve the quality of accounting information possesses important practical significance.
出处
《科技情报开发与经济》
2005年第11期154-155,共2页
Sci-Tech Information Development & Economy
关键词
会计信息失真
信息质量
会计核算制度
会计委派制
distortion of accounting information
information quality
accounting calculation system
accountant appointing system
