企业会计信息质量问题的综合分析论文.docVIP

企业会计信息质量问题的综合分析 摘　　要 随着世界经济的高速发展，企业在发展过程中为了追求自身利益的最大化，披露虚假财务会计报告信息越来越多，社会公众和理论学界对于企业会计信息真实性的呼声越来越高。现阶段我国对于企业会计信息的研究成果在实践过程中应用较少，同时，我国企业财务报告的披露情况不尽人意。为此，如何以切实有效的方式提高我国企业财务信息的真实性，促进企业自身发展和社会的共同进步，已是摆在政府、企业、学界和社会公众面前的一道亟待解决的课题。本文本着实事求是的研究态度，始终坚持理论联系实际的原则，综合运用文献研究法和制度分析法等工作方法，以企业会计信息理论和基本内容为先导，进而从我国企业的会计信息质量现状中发现问题，并对企业会计信息质量予以一般、经济、现实三方面分析，找到原因，最终对提升会计信息质量给出合理化建议，以期企业能够在自身可持续发展的同时推动社会的和谐与进步。 关键词：会计信息质量；经济学分析；现实分析；政策建议 The Comprehensive Analysis of Enterprise Accounting Information Quality Problem Abstract With the rapid development in the world, the enterprise pursues benefit maximization in the process of development, and the disclosure of false financial and accounting report information is becoming more and more. Voice of the authenticity of enterprise accounting information is getting higher and higher in the social public and theoretical circles. At present, the research results of the enterprise accounting information are less applied in the process of practice in China. At the same time, the disclosure of the enterprise financial report is not satisfactory. Therefore, how to improve the authenticity of enterprise accounting information in an effective way. And how to promote the development of enterprise and the common progress of society. It becomes a topic to be solved for the government, businesses, academics and the public. The article is based on a practical and realistic attitude toward study, adheres to the principle of theory with practice, and uses the literature research and system analysis method etc. It uses the theory of enterprise accounting information and the basic content as the guide, and finds the problems from the accounting information quality status. What’s more, this article makes an analysis for the enterprise accounting information from the general, economic and realistic aspects, finds the reasons, and finally gives reasonable suggestions to improve accounting information quality. And it aims to the sustainable development of enterpr