摘要
随着市场经济的不断发展,会计信息的使用者越来越多,会计信息质量越来越成为人们关注的焦点。如何提高会计信息质量,从分析会计信息失真存在的原因入手,通过加强法制意识、强化监督体系、提高会计人员素质等一系列措施来提高会计信息质量,保证经济的有序正常发展。
With the continuous development of market economy, the users of accounting information be- come more and more, and the quality of accounting information has increasingly become the focus of atten- tion. On how to improve the quality of accounting information, the study starts with the reasons for false accounting information, then comes up with the measures of strengthening the legal system consciousness, intensifying supervision system, and raising accounting personnel quality to guarantee the normal develop ment of economy.
出处
《淮海工学院学报(人文社会科学版)》
2012年第20期29-31,共3页
Journal of Huaihai Institute of Technology(Humanities & Social Sciences Edition)
关键词
会计信息
质量
失真
监督
accounting information
quality
distortion
supervision