摘要
会计信息是一个企业经营状况的直观反映,也能够侧面表现出其未来的发展态势。因此会计信息的质量高低十分关键,高质量的会计信息不仅能为企业经营策略提供指导,还能为投资者提供参考依据。基于此,文章首先分析了当前建筑企业在会计信息质量上存在的问题,并探讨了造成质量低下、失真等现象的具体原因,最后针对性提出了具体的优化策略,希望能够有助于解决建筑企业的会计信息质量低的问题,在推动企业进一步发展的同时,避免投资者出现信息不对称风险。
Accounting information is an intuitive reflection of a companys operating status and can also indirectly reflect its future development trend.Therefore,the quality of accounting information is crucial,high quality accounting information can not only provide guidance for business strategies,but also provide reference for investors.Based on this,this article first analyzes the problems that currently exist in the quality of accounting information in construction enterprises,and explores the specific reasons for the quality bottom line,distortion,and other phenomena,finally,targeted optimization strategies are proposed,hoping to help solve the problem of low accounting information quality in construction enterprises,promote further development of enterprises,and avoid the risk of information asymmetry for investors.
作者
沈冬晨
Shen Dongchen(Beijing Municipal Construction Group Co.,Ltd.,Beijing,100000)
出处
《市场周刊》
2024年第14期138-141,共4页
Market Weekly
关键词
建筑企业
会计信息质量
问题
对策
内部控制
construction enterprises
accounting information quality
problem
countermeasures
internal controls