大学毕业论文-关于提高会计信息质量的思考.docVIP

本科毕业论文 题目：关于提高会计信息质量的思考 2015年4月23日 关于提高会计信息质量的思考 [摘要] 会计信息是体现国家企业经济发展状况的重要窗口，也是会计信息使用者直接进行经济决策的重要依据。它不仅仅影响着企业的经济，对国家也有着巨大的影响 现阶段我国会计信息质量具有真实性、相关性、及时性、性等特征，但由于现行会计管理体制存在弊端，社会监督体系不完善，会计从业人员职业道德的缺失等原因，会计信息质量也常有失真的现象。因此，本文首先分析了会计信息失真的具体表现及其原因，并在此基础上分析了如何正确认识会计信息的相关性与可靠性，最后提出建立健全法制，完善会计系统，营造良好的会计环境、加强内部控制、完善公司治理结构，改变外部条件等方面提会计信息失真?? 相关性? 可靠性? 会计信息质量 Thinking about improving accounting information quality [Abstract] Accounting information is an important window to reflect national enterprise economic development, also is the accounting information users important basis for economic decisions directly.It not only affects the enterprises economy, the country also has a great impact, at the present stage our country accounting information quality has authenticity, relevance, timeliness, reliability, comparability, importance, but because of the current accounting management system existence malpractice, the social supervision system is not perfect, the lack of accounting personnel professional ethics, the phenomenon of distortion of accounting information quality is often. Therefore, this article first analyzes the distortion of accounting information and its reason, based on the analysis of how to correctly understand the relevance and reliability of accounting information, finally put forward to establish a sound legal system, perfecting the accounting system, create a good accounting environment, strengthen internal control, perfect the corporate governance structure, changing external conditions and so on countermeasure to improve the quality of accounting information. [Keywords] Distorted accounting information Dependence Dependability Accounting information quality  目录 引言……………………………………………………………………………………………1 一、会计信息的含义及其质量特征…………………………………………………………1 二、目前会计信息质量存在的几个主要问题………………………………………………2 （1）会计信息数据失真性，不能正确的披露问题及反映真实情况…………………2 （2）会计信息数据缺乏指导性，反映的问题比较单一………………………………2 （3）会计信息传递不及时性，直接影响了使用者对信息