会计信息质量的风险及其应对措施

The Risks and Measures to the Quality of Accounting Data

现代企业的科学化、精细化管理,越来越重视和要求企业会计信息必须真实、客观、准确、完整、及时地反映经营情况,但是实际经济发展过程中由于存在多种利益因素、环境因素等的影响,导致会计信息失真,这就要求企业会计管理工作应将提高会计信息质量的工作贯穿整个会计管理的过程并将这一会计管理工作摆在企业整体经营管理的重要地位。影响会计信息质量存在多种风险,本文仅仅从管理层和会计人员两个层面来看导致信息失真的风险及其相对应的解决办法。

The scientific and specific management that applied to modern enterprise is more and more dependent on accounting data that reflects the operation of the company truly, specifically, accurately, completely, and rapidly. While during the development of a company, some factors will influence the accounting data and make it unreal, thus requiring the company to put accounting data man- agement on a high position of the whole company＇s management. The impacts on accounting data may create several risks, this articles analyzes these risks and find the solutions to, based on the level of management and accounting person.