摘要
在如今科技飞速发展的时代,企业的会计核算以及财务管理工作也发生了许多变革。在这个进程中,财务共享是企业的工作模式和内容发生变化的一个重要原因。财务共享为企业的管理工作带来了很多好处,但是也为会计信息质量带来了一些不利因素。文章主要研究财务共享对会计信息质量的影响,同时提出了相应的改进措施。
In the era of rapid development of science and technology,the accounting and financial management of enterprises have also undergone many changes.In this process,financial sharing is an important reason for changes in the working pattern and content of the enterprise.Although financial sharing has brought a lot of benefits to the management of enterprises,it has also brought some adverse factors to the quality of accounting information.This paper mainly studies the influence of financial sharing on the quality of accounting information,and also puts forward the corresponding improvement measures.
作者
曹阳
邵慧
Cao Yang;Shao Hui(Nanjing Audit University,Nanjing,Jiangsu,211815)
出处
《市场周刊》
2023年第3期126-129,共4页
Market Weekly
关键词
财务共享
会计信息
质量要求
financial sharing
accounting information
the quality requirements