摘要
随着科学技术的飞速发展,企业的会计核算和财务管理工作发生了巨大变革。财务共享作为一种新兴的商业管理模式,越来越被各企业广泛使用。财务共享的使用与企业的发展需求相适应,给企业的财务管理工作带来了巨大的便利,但与此同时,财务共享的使用也会给企业的会计信息质量带来不利影响。基于此,文章首先介绍了财务共享服务的发展历程,其次论述了其对会计信息质量产生的积极和消极影响,最后就其消极影响提出了提高会计信息质量的策略,以促进企业管理工作高效进行。
With the rapid development of science and technology,the accounting and financial management work of enterprises has undergone tremendous changes.Financial sharing,as an emerging business management model,is increasingly being used by various enterprises.The use of financial sharing is in line with the development needs of enterprises,bringing great convenience to their financial management work.However,at the same time,the use of financial sharing can also have adverse effects on the quality of accounting information in enterprises.Based on this,this article first introduces the development process of financial shared services,and then discusses their positive and negative impacts on the quality of accounting information,finally,strategies are proposed to improve the quality of accounting information on its negative impact,in order to promote efficient enterprise management work.
作者
刘吉祥
Liu Jixiang(School of Economics and Management,Harbin Normal University,Harbin,Heilongjiang,150025)
出处
《市场周刊》
2024年第17期131-134,共4页
Market Weekly
关键词
财务共享
会计信息质量
影响
financial sharing
accounting information quality
impact