会计信息的真实性和审计质量的信任度.pdfVIP

毕业论文范文模板 会计信息的真实性和审计质量的信任度 班级：*** 姓名：*** 毕业论文范文模板 摘要：真实的会计信息，是指生产会计信息的程序符合会计制度、会计准则以 及相关的法律、法规等法定规范标准，在所有重大方面都能公允地反映会计主 体的财务状况、经营成果及现金流量情况的会计信息。当前科学技术迅猛发展， 经济全球化进一步加深，面对全球竞争的日趋激烈、产品和流程技术的飞速发 展、货币汇率和原材料价格的大幅波动，公司的会计系统必须提供及时、准确 的信息，从而便于管理者控制成本、评估并提高生产力，以及设计更好的生产 程序、运营管理程序。当然，这一切所有的决策和管理的成功与否完全取决于 会计信息的真实性，否则一切都是无源之水、无本之木。本论文从运营管理的 八个方面来论述了会计信息真实性对企业运营管理的重要影响，从中可以非常 清楚地看到会计信息的真实性对企业运营管理具有至关重要的作用。 关键词：会计信息；会计信息真实；会计失真 ；会计完善 Abstract：The real accounting information, it is to point to the production of the accounting information procedures with accounting system, accounting standards, as well as relevant laws, regulations and legal standards in all major aspects can be fair to reflect the accounting subject the financial position, results of operation and cash flow conditions of the accounting information. The current rapid development of science and technology, economic globalization further deepen, facing the global competition becomes increasingly fierce, product and process technology rapid development, currency exchange rate and raw material price fluctuations, the companys accounting system must provide timely and accurate information, and thus easy to control costs, managers evaluating and improving productivity, and design better production procedure, operation management program. Of course, that all of the decision making and management depends on the success of the accounting information authenticity, or everything is like, non-existent. This paper from eight aspects of operation management, this paper discusses the accounting information authenticity to the enterprise, the influence of the operation management, it can be very clearly see the accounting information authenticity of enterprise operatio