现行准则体系下提高我国CPA信息质量的重要性分析Under current standards system to improve the quality of information of the importance of CPA analysis [2]
论文作者:www.51lunwen.org论文属性:短文 essay登出时间:2013-10-29编辑:yangcheng点击率:8821
论文字数:1345论文编号:org201310191206407815语种:英语 English地区:中国价格:免费论文
关键词:CPA会计企业管理
摘要:本课题立足于分析在现行会计准则制度下我国上市公司的会计信息质量问题。由于目前我国会计制度普遍存在不足,导致上市公司的会计信息质量难以提高,因此对于会计信息质量改革迫在眉睫,为了更好的满足报表使用者,更能适应现代信息全球化的经济环境,更能为企业管理者提供有用的经济决策。
the results anticipated in advance and will not bother to cater to the needs of a particular group interests , it can be proven test of time. ( 3 ) principle of truthfulness . Enterprises should be the actual transactions or events as a basis for accounting recognition , measurement and reporting , a true reflection of compliance with accounting recognition and measurement requirements of accounting elements and other relevant information , to ensure the authenticity and reliability of accounting information . ( 4 ) the principle of comparability . Accounting is now scheduled to be in accordance with the accounting methods , and accounting data elements of the same caliber , requires different enterprises in accordance with the provisions of the national unified accounting methods and procedures , providing mutual comparable accounting information so that users of accounting information inter-company comparison . ( 5 ) the principle of prudence . Require companies to conduct transactions or events accounting for the recognition, measurement and reporting of the time, should be carefully estimated assets , revenues, underestimated costs , should not be overestimated or underestimated. ( 6 ) the principle of timeliness . Timeliness requirements of enterprises for the transactions or events that have occurred , should be timely recognition, measurement and reporting , not earlier or delayed. ( 7 ) the principle of substance over form . Substance over form shall be in accordance with the requirements of corporate transactions or events actually occurred economic situation of accounting recognition, measurement and reporting , not only on a transaction or event is based on the legal form of accounting . ( 8 ) the materiality principle . Enterprises with foreign accounting information should actually reflect the financial position, operating results and cash flows and other related all significant transactions or events .
The emergence and development of accounting in the development and production are closely linked . With the degree of social production, continuous improvement , capital accumulation and the height of the highly specialized business functions , performance in the form of separation of ownership and control of the enterprise system along with the property owner and operator of the agency relationship between the generation the financial reports can be fully revealed on business at the beginning , during the end of the financial condition and results of operations and other relevant information , which can more accurately reflect management's fiduciary responsibilities and their completion , to reduce unnecessary moral hazard problem . financial users of the report of the accounting information needs mainly to help them make the right economic decisions to help government departments macro. financial sector needs through financial statements for the financial position of the enterprise management and supervision , and to understand the implementation of corporate tax . corporate accounting staff dispersed information can be collected and passed to conduct high-level play a helpful role in their decisions and thus improve and strengthen enterprise management level .
International research on the quality of accounting information has a long
history. International Accounting Standards Board in the "About preparing financial statements and provides a framework for " clearly states that the ac
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