构建企业会计信息披露的新体系

当会计人员的独立性受到影响、披露会计信息缺乏激励时,提供高质量的会计信息就难以得到保证。本文就以上问题,提出了一个由独立的财务部门管理的会计机构对会计数据进行初始处理,再由会计师事务所对会计数据进行深度分析,最终出具财务报告的新的会计信息披露体系。

Formation of A New System of Accounting Information Disclosure In An Enterprise

When the independence of accountant is influenced and accounting information disclosure is lack of incentive, then, high quality accounting information will hardly be provided. In order to solve the above problems,this paper creates a new system of accounting nformation disclosure, that the independent financial department supervises its accounting sector to deal with the accounting data firstly, then,the accounting firm analyses these accounting data more deeply, at last, the accounting firm provides the financial reports.