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 [3]
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:8816
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。
counting information of understandability, relevance, comparability , and reliability are guaranteed to improve the quality of accounting information . AICPA in "Improving Corporate Reporting - User-oriented " and highlighted the importance of comparability of accounting information quality .
Of the Ministry of
Finance in February 2006 issued the " Accounting Standards for Enterprises - Basic Standard" clearly put forward the requirements of accounting information quality , including reliability principle , the principle of relevance , understandability principle , comparability principle of substance over form principle , the importance of the principle of prudence and the principle of timeliness . 2007 the Commission announced the " Administrative Measures for Information Disclosure of Listed Companies " and banned the preparation of false financial statements , to improve the information disclosure is not true. Many scholars have done a lot to improve the quality of accounting information , such as the quality of accounting information Zhuyun Xiao thinking an article pointed out the need to strengthen accounting laws and regulations through the construction progress to improve the quality of accounting information ; Zhao about the quality of accounting information thinking clearly states that directly determine the quality of accounting personnel quality of accounting information ; Dudian Ming in the corporate governance structure of state-owned enterprises and the quality of accounting information presented in the company's governance structure and the corporate accounting information quality are closely related . 2011 Teo quality of accounting information of listed companies in the research and analysis presented in the earnings management and accounting information quality relationships, and on this basis put forward proposals to improve the quality of accounting information .
Accounting information is an economic information, the results of economic activities of enterprises the ultimate expression , able to provide users of financial statements of listed company's financial position, operating results and cash flows of related data and information. Almost all countries have their accounting regulatory bodies to make different levels of quality of accounting information requirements. Our quality of accounting information of listed companies , there are some problems, such as accounting information asymmetry , a listed company on the generation and reporting of accounting information , including accounting recognition and measurement information generated when reciprocity is not formed , resulting in a symmetrical accounting information insufficient , leading to lack of effectiveness of accounting information disclosure , as accounting information asymmetry, listed companies providing false information , "bad money drives out good money ," the strange phenomenon appeared in the stock market, so that resources can not effectively allocate , causing the waste of social resources . Enterprise management authorities with more information on the advantages of a lot of information for confidential information involving listed companies often do not take the principle of openness , its results of operations in order to avoid the adverse effects of poor . So on information disclosure of listed companies generally tend to be inconsistent , information disclosure of listed
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