谈企业会计信息质量的内部实现

Discussions on the Internal Realization of Enterprises' Accounting Information Quality

文章通过对现阶段我国会计信息质量要求的界定,围绕“可靠性”进行了会计信息生成的分析。结合我国现阶段的制度状况,文章认为可靠的会计信息必须由企业内部的相关制度来保障。

The paper first defines requirement of accounting information quality at present period of China, then, focusing on the reliability feature of accounting information, analyzes its producing process. By integrating the present accounting system situation of China, the author conceives that reliable accounting information be guaranteed by enterprises＇ internal systems.