会计信息质量的几点考 论文 失真.docVIP

提高会计信息质量的思考 会计学专业： xxx 一、会计信息质量概述 （一）会计信息质量的概念 会计信息质量从使用者角度来说，是公司所提供的各种数据资料满足用户需求的程度，这里的用户包括企业的所有者、债权人、潜在投资者及其他会计信息的使用者。企业披露的会计信息是他们用来改善企业经营管理，评价企业财务状况，做出相关投资决策的重要依据。因此，会计信息是否真实和完整直接影响到相关方的利益和社会的经济秩序。 （二）会计信息质量的现状 财政部在2010年对114户企业的会计信息质量进行了检查仍有部分企业执行《会计法》和企业会计准则不到位，在内部控制、会计核算、缴纳税款等方面存在不同程度的问题多计资产91.53亿元、多计所有者权益78.59亿元、多计净利润14.12亿元［9］Lang，M.，Lundholm，R..Corporate disclosure policy and analyst behavior. The accounting Review 71，2001 [10]Beaver，William.Perspectives on Recent Capital Market Research. Accounting Review77 （2），2002. XXXX XXXXX At present, the County personnel totaled 93,000 people, is three times times of 2010. Review the work of the past five years, the County formed to encourage innovation, innovation, participation in innovative atmosphere, a large number of innovations emerging high-level personnel leading the increasingly strong role; innovative idea further innovations gradually expanded from economic to social governance, public safety, intelligence and other areas of urban construction, innovation and talent support becomes increasingly important. Of hard work, the county levels to cherish, continue to consolidate, improve and, for the future development, to remain sober-minded, scientific foresight, courage to play. Under the influence of complicated international and domestic situation, the domestic economic situation, and General Secretary of stability, but downward pressure on large trend of differentiation and deepening of structural adjustment sums up the current situation. From Dongping actual see, Thirteen-Five during, County faced stable economic growth, and deepening structure adjustment of double task, both faced with economic total small, and per capita level low, and industry structure not reasonable, and economic development way extensive, basic situation, more has industry cluster early now prototype, and Park hosted capacity constantly enhanced, and resources traffic location advantage increasingly appeared, a