摘要
本文从分析会计信息质量客观性、重要性入手 ,重点论述了加强法制建设 ,规范会计行为、深化会计核算制度改革等对提高会计信息质量的作用 ,并对社会主义市场经济形势下 ,如何做好财会工作提出了意见。
According to objectivity and importance of quality of accounting information, the paper expounds the role of strengthening law and regularizing accounting activities and deepening reform of accounting calculation system in improving quality of accounting information. It also offer proposals for how to make accounting work go well under socialism market economy.
出处
《中国地质矿产经济》
2001年第6期38-40,共3页
China Geology & Mining Economics
关键词
会计信息质量
监督
规范
内部控制
企业
accounting information
quality
monitor
regulation
internal control
