对会计信息公开制度的探讨

Discussion for Public Accounting Information System

会计的首要目标是为企业的经营决策提供有用的信息,会计信息公开是适应市场经济发展要求,顺应会计的国际化要求,符合内外部使用者的利益要求,同时也满足企业自身发展的要求的必然,会计信息公开制度的建立和完善是会计发展的趋势,尽管存在着多方面的不足,更多的是需要我们去发现和解决问题,完善和规范我国的会计体系。本文主要从两方面入手:一是确保企业公开的会计信息真实、可靠,前几个途径正是从这点入手的;二是投资者必须能识别和使用会计信息。

The primary goal of accountants is to provide useful information for the business decision.Public accounting information must be able to adapt to market economy requirements,to comply with international accounting requirements,to meet with the interests and demands of internal and external users.Public accounting information system is a trend.The paper deals with two ways：1）public enterprises accounting information must be true and reliable;2）investors must be able to recognize and use accounting information.