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财会信息的滞后性、隐蔽性以及披露的动机性等特征降低了财会信息的准确性、可靠性和真实性,引发了诸多财会信息管理问题。为了加强财会信息管理,应当优化企业的会计计量属性,加强外部审计,并且完善企业信息披露制度。
The lagness, concealment and the motivation of the disclosure of accounting information reduce the accuracy, reliability and authenticity of the accounting information, which has caused many problems in the management of accounting information. In order to strengthen the management of accounting information, we should optimize the accounting measurement of enterprises, strengthen the external audit, and improve the system of enterprise information disclosure.