会计信息需求现状分析和改进建议

Analysis And Improvement For The Accounting Information Demand

本文从会计信息需求角度出发,对会计信息的需求人员所要求的会计信息的真实性和有效性进行了评价分析;同时也对中国与外国会计准则的制定过程进行了比较分析,并就当前我国会计实质主体尚未完全形成的情况下,中国与外国的一些上市公司的会计有效信息的披露情况进行了研究和分析。作者建议要增强会计信息的有效性,并建议从三个方面进行改进和加强。

The paper gave analysis to accounting information needs of the accounting information required by personnel from the perspective of accounting information demand and all aspects of the effectiveness of the accounting information for the evaluation and analysis. Compared with foreign Chinese making process of accounting standards, China＇s current accounting subject essence has not yet fully formed under the condition of the disclosure of ac- counting information of listed companies effectively with foreign Chinese of research and analysis.