会计信息商品化与会计信息市场构建研究企业管理专业论文.docxVIP

会计信息商 会计信息商品化与会计信息市场构建研究 西华大学硕 西华大学硕士学位论文 Abstract Continue to improve and perfect the market economic system, the traditional accounting system and management system is also constantly adjust and reform, but so far the accounting management or macro-management services, accounting standards and accounting system specifications give more consideration to the requirements of the development of the national economy,the neglect of other users of accounting information to make decisions. Accounting information main function is to reflect the performance of the fiduciary duty of corporate management situation, and provide decision-useful information for users of accounting information, thus contributing to the sustainable development of the enterprise and the market economy. In recent years, many companies to reap huge profits, use of improper means making a false accounting information, domestic and international accounting information distortion cases occur frequently, the quality and quantity of accounting information supply is a serious shortage of supply and demand have become increasingly significant. Market economy requires the services of accounting information in the market to meet the main market for economic decision-making needs, but in practice, the accounting information is presented in the form of a public good in the market, rather than the form of commodity market resources, so accounting information providers did not consider the real needs of the market. Reliability and authenticity of accounting information caused by a wide range of social concerns, the CPA audit independence seriously questioned by the society and the public, accounting information distortion cases caused serious adverse economic and social consequences. Countries to strengthen supervision of the quality of accounting information, but the effect is not obvious, the future development trend of accounting information need to think about. Domestic and foreign scholars in-depth study of