会计信息系统对会计信息质量的影响

The impact of accounting information system on accounting information quality

介绍了会计信息质量的现状。找出了会计信息质量存在的问题:会计信息报告失真,会计信息片面化。分析了会计信息质量问题产生的原因:会计法规和会计监督制度不完善,经营环境过于功利,执法不严,粉饰财务报表,会计人员素质不高。提出了完善会计监督制度的策略:创造良好的经济环境,加大执法力度,提高会计人员的素质,健全资金全程监控机制,强化会计信息化档案管理。这样能解决会计信息系统中存在的问题,从而推动企业自身的健康发展。

This paper introduces the current situation of accounting information quality,finds out the problems of accounting information quality: accounting information report is distorted,accounting information is one-sided. It analyses the causes of accounting information quality problems: imperfect accounting rules and regulations and accounting supervision system,the operating environment is too utilitarian,the law enforcement is not strict,the financial statements are whitewashed,and the quality of accountants is not high. It puts forward some strategies to improve the accounting supervision system, such as creating a good economic environment, strengthening law enforcement,improving the quality of accountants,perfecting the whole-process monitoring mechanism of funds,and strengthening the management of accounting information archives, which can solve the problems existing in the accounting information system and promote the healthy development of enterprises themselves.