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在市场经济条件下,企业的管理者、投资者及政府等利益相关者,很大程度上要依赖会计信息进行决策,这就要求企业会计信息既要满足内部生产经营管理的需要,又要适应国家宏观经济管理和调控的需要,同时还要满足企业外部的利益相关者了解其财务状况和经营成果的需要。因此,保证企业会计信息的质量就成了整个会计工作的核心,其重中之重就是保证会计信息的真实性。
In a market economy, managers, investors and government stakeholders such as enterprises, to a large extent rely on accounting information for decision-making, which requires that corporate accounting information not only meet the needs of internal production and management, but also adapt National macroeconomic management and control needs, while meeting the needs of stakeholders outside the enterprise to understand their financial position and operating results. Therefore, to ensure the quality of corporate accounting information has become the core of the entire accounting work, the top priority is to ensure the authenticity of accounting information.