也谈会计信息质量的提高

How to Better the Quality of Accounting Information

目前许多会计信息不能满足管理的需求 ,原因有 :1、服务的对象偏重于外部使用者 ;2、偏重于事后信息 ;3、核算不细化 ;4、反映信息的深度不够 ;5、信息化程度不够。针对以上问题 ,文章提出了以下观点 :1、确立会计服务于企业管理的指导思想 ;2、建立财务预警体系 ;3、推行责任会计 ;4、利用作业成本法和作业链法深化会计核算 ;5。

Today, much accounting information is insufficient for management. In the articl e, the author points out 5 reasons: First, most accounting information serves a user who doesn't work in the company; Second, most information is provided after business has been transacted; Third, information is not particular enough; Four th, it only tells us what is not a final result, and Fifth, a computerized accou nting information system has not been completely set up. Based on those issues, the article raises the following countermeasures: First, establish a guiding pri nciple that accounting serves company management; Second, build a presentiment s ystem; Third, practice responsibility accounting; Fourth, deepen accounting info rmation, and Fifth, computerize accounting further.