| 论会计信息真实性 |
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| 引用本文： | 王喜.论会计信息真实性[J].商业经济(哈尔滨),2011(13):90-91. |
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| 作者姓名： | 王喜 |
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| 作者单位： | 大连市残疾人职业技能培训中心; |
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| 摘 要： | 会计信息的真实性与政府宏观经济调控、社会资源的优化配置、企业自身的经营管理、投资者的切身利益都密切相关。随着经济的发展,资本市场的逐步完善,会计信息的真实性也越来越重要。政府应加速会计规范体系建设,加大执法力度,健全监督体系,加强监管力度,完善政府部门的会计监督和社会监督;企业应完善公司治理结构,健全企业内部监督制度,从而提升管理的水平,保证会计信息的真实性。
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| 关 键 词： | 会计信息 真实性 会计监督 改进措施 |
On Authenticity of Accounting Information |
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| WANG Xi.On Authenticity of Accounting Information[J].Business Economy,2011(13):90-91. |
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| Authors: | WANG Xi |
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| Abstract: | The authenticity of accounting information is closely related to the government's macroeconomic control,optimization of social resources,management of enterprises,and investors' interests.With the development of economy and improvement of capital market,the authenticity of accounting information is becoming more important.Therefore,the government should accelerate system construction on accounting regulations,increase law enforcement,supervision system,and management,and improve accounting and social superv... |
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| Keywords: | accounting information authenticity accounting supervision improvement |
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