摘要
随着社会主义市场经济的发展与经济全球化的进程,企业财务会计信息的可靠性越来越起着至关重要的作用。然而一直以来,我国企业财务会计信息一直处于一种较为低下的水平,会计失真现象频频发生,不可靠的企业财务会计信息不仅给企业也给社会带来了沉重的负面影响。分析了新经济形势下企业财务会计信息的可靠性建设中存在的问题,并找出了其中可能的原因,提出了相应的综合措施建议。
With the development of the socialist market economy and the process of economic globalization,China’s economy has also entered a new economic situation.Under such circumstances,the reliability of corporate financial accounting information is playing an increasingly important role.However,the financial accounting information of Chinese enterprises has always been at a relatively low level,and accounting distortions occur frequently.Unreliable financial accounting information of enterprises not only gives enterprises but also a heavy negative impact on society.Therefore,this paper analyzes the problems existing in the reliability construction of financial accounting information of enterprises under the new economic situation,and analyzes the possible reasons,and finally puts forward the corresponding comprehensive measures analysis.
作者
阎素玉
YAN Suyu(Taiyuan Radio&TV University,Taiyuan 030001,China)
出处
《科技创业月刊》
2018年第10期60-62,共3页
Journal of Entrepreneurship in Science & Technology
关键词
新经济
企业财务会计信息
可靠性
new economy
corporate financial accounting information
reliability
