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试论影响财务会计信息质量的因素及对策 被引量:1

Discussion on the Factors Affecting the Quality of Financial Accounting Information and the Countermeasures
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摘要 随着社会经济的发展不断加快,事业单位的发展也承受着前所未有的压力,财务会计工作是单位日常运营活动的基础,财务会计信息质量直接决定各项工作的开展和落实效果。目前,在绝大多数的事业单位内部,影响财务会计信息质量的因素普遍存在,论文对此进行了总结,在剖析问题原因的同时,提出几条相对有效的对策,旨在提升财会信息质量、增强财务管理能力,使相关规章制度得到进一步落实,促进事业单位在新时期平稳、可持续发展。 With the development of social economy continues to accelerate,the development of public institutions is also under unprecedented pressure.Financial accounting work is the basis of the daily operation activities of the institutions,and the quality of financial accounting information directly determines the development and implementation effect of various works.At present,factors affecting the quality of financial accounting information are common in most of the public institutions,which are summarized in the paper.While analyzing the causes of the problems,the paper proposes several relatively effective countermeasures,aiming to improve the quality of financial accounting information and enhance financial management capabilities,so that relevant rules and regulations can be further implemented and promote the smooth and sustainable development of public institutions in the new era.
作者 张国富 李宁 ZHANG Guo-fu;LI Ning(Heilongjiang Bayi Agricultural University,Daqing 163000,China)
出处 《中小企业管理与科技》 2021年第4期95-96,共2页 Management & Technology of SME
关键词 财务会计 信息 质量 对策 financial accounting information quality countermeasures
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