摘要
随着我国经济体制改革的不断深入 ,市场竞争机制不断完善 ,会计作为企业经济管理活动的一个重要内容 ,其信息质量问题显得格外重要 ,受到各界人士的极大关注 ,本文从市场竞争的角度分析目前我国企业会计信息质量不高的现状和原因 ,提出了提高会计信息质量的措施。
:As progresses are being made in the economic structure reform in China and the market economy are developing soundly, the quality of accounting information, which is one of the key factors of enterprise's management practice, has attracted attentions from all circles. Pointing out the causes for the poor quality of accounting information in China, the paper comes up with measurs to deal with the problem.
出处
《山西经济管理干部学院学报》
2003年第1期12-13,共2页
Journal of Shanxi Institute of Economic Management
关键词
会计信息
质量
现状
原因
措施
Accounting Information
Quality
Current Situation
Cause
Measure