会计信息质量对企业经营管理的影响
[摘 要] 提高会计信息质量是我们当今面临的问题之一。文章对会计信息质量的相关定义进行探讨,并分析了会计信息质量对企业经营管理的影响,最后探讨了如何提高会计信息质量。
[关键词] 会计信息 企业经营 财务管理
[Abstract] Accounting information in enterprise management of all, reflect
the period of financial position and operating results and cash flow, for decision-making of important. as the basis of the market economy, it has been established and improved by enterprise management, investors and creditors, the public accounting information for users of increasing concern. therefore, accounting information is not merely the accounting, but with a widespread social significance, and enterprise management and to improve the quality of accounting information. how, and actively involved in enterprise management, enterprise management service, it possess important actual significance.
Accounting information is true, comprehensive and timely to reflect the financial position, the results and cash flow over corporate success and accounting information to users of decision-making. without high quality of accounting information would influence economic resources in the business of the configuration and a market economy, the state, enterprises and workers' interests. analyze the quality of accounting information on factors and management of enterprises, enterprises in promoting \scientific perspectives, a harmonious and orderly operation of the health guide.
[Keywords] Accounting financial information management enterprise
Accounting information in enterprise management of all, reflect the period of financial position and operating results and cash flow, for decision-making of important. as the basis of the market economy, it has been established and improved by enterprise management, investors and creditors, the public accounting information for users of increasing concern. therefore, accounting information is not merely the accounting, but with a widespread social significance, and enterprise management and to improve the quality of accounting information. how, and actively involved in enterprise management, enterprise management service, it possess important actual significance.
Accounting information is true, comprehensive and timely to reflect
the financial position, the results and cash flow over corporate success and accounting information to users of decision-making. without high quality of accounting information would influence economic resources in the business of the configuration and a market economy, the state, enterprises and workers' interests. analyze the quality of accounting information on factors and management of enterprises, enterprises in promoting \scientific perspectives, a harmonious and orderly operation of the health guide.
Through the above analysis we can see , accounting information distortions may have an impact enterprises' production and management decision-making ha rational resource allocation and endanger the survival and development of enterprises , misleading investors and creditors , undermines the investment environment , and other adverse effects . Therefore , ensure that accounting information real , reliable , for maintaining social and economic order , and ensure the sustained and stable economic development is of great significance . In china's socialist market economy entering a new period of development , in the context of economic globalization on accounting work put forward new demands .Accounting officers must strengthen moral training , work diligently studying business , discharging his duties according to law , establish a high sense of responsibility and mission , in accounting at their posts really play a role of accounting and supervision , ensure the quality of accounting information , Accurately reflect the situation of economic operations of enterprises is enterprises entering the fast track of development , but also for the community to provide true and reliable accounting information , and promote the healthy development of the economy .
目录
引言????????????????????????????????1 一、会计信息的重要性 二、会计信息质量要求 （一）可靠性 （二）相关性 （三）清晰性 （四）可比性
1.同一企业不同时期可比 2.不同企业相同会计期间可比 （五）实质重于形式 （六）重要性 （七）谨慎性 （八）及时性
三、会计信息质量对企业经营管理的影响 （一）会计信息质量对企业效益的影响 （二）会计信息对企业经营管理活动的影响 （三）对经营战略的影响 （四）对经营决策的影响
四、提高会计信息质量,加强企业经营管理 （一）合理选择会计政策,提高会计信息质量 1.合理选择会计政策
2.提高企业会计信息披露质量 （二）加强对会计政策选择的监管 （三）如何加强会计信息的披露
1.努力提高财会人员的职业素质和业务水平 2.严格执行《会计准则》和《企业会计制度》 结论 致谢 参考文献
引言
会计信息贯穿于企业经营管理的全过程,反映企业一定时期财务状况、经营
成果和现金流量,是企业进行科学决策的重要依据。随着市场经济的建立和完善,它已受到企业管理层、投资者、债权人、社会公众等会计信息使用者越来越多的关注。所以会计信息不只是简单意义上的会计数据,而是具有广泛的社会意义,与企业经营管理生死相依的。如何提高会计信息质量,从而主动地参与企业经营管理,为企业的经营管理服务,具有重要的现实意义。
会计信息是否真实、全面、及时地反映企业的财务状况、经营成果和现金流量事关企业的经营成败和会计信息使用者的科学决策。质量不高的会计信息会影响经济资源在企业中的合理配置,影响市场经济的有效运行,损害国家、企业、职工的利益。分析影响会计信息质量的因素以及它对企业经营管理的影响,对促进企业“又好又快”发展、落实科学发展观、构建和谐社会、国民经济健康有序运行极具指导意义。
一、会计信息的重要性
会计信息贯穿于企业经营管理的全过程，反映企业一定时期财务状况，经
营成果和现金流量，是企业进行科学决策的重要依据。
会计信息有广泛的社会意义，随着市场经济的建立和完善，它已受到企业管理层，投资者，债权人和社会公众等会计信息使用者越来越多的关注。 会计信息是资本市场，职业经理市场和公司控制权市场的信息媒介。所有这些市场的有效运作，离不开会计信息的信号传递功能。 会计信息质量是联系会计目标与实现会计目标之间的桥梁
二、会计信息质量要求 （一）可靠性
可靠性要求企业应当以实际发生的交易或者事项为依据进行确认、计量和报
告，如实反映符合确认和计量要求的各项会计要素及其他相关信息，保证会计信息真实可靠、内容完整。
会计信息要有用，必须以可靠为基础，如果财务报告所提供的会计信息是不可靠的，就会给投资者等使用者的决策产生误导甚至损失。为了贯彻可靠性要求，企业应当做到：
1.以实际发生的交易或者事项为依据进行确认、计量，将符合会计要素定义及其确认条件的资产、负债、所有者权益、收入、费用和利润等如实反映在财务报表中，不得根据虚构的、没有发生的或者尚未发生的交易或者事项进行确认、计量和报告。