第1个回答 2011-05-16
Accounting work is the foundation, is the financial work on national macro-control and enterprises, the main basis of microscopic decision-making in the national economy plays an important role. Along with the development of the socialist market economy, accounting work demands more and more is also high. But, in recent years, domestic and foreign securities market financial scandals. "YinAnXia", "dawn" and shares of enron, collapsed, the company was dissolved by great damage to investor. In China, although the government in enterprise accounting information quality guarantee do great effort, and has issued several laws and regulations and so on a series of measures, but the effect was not ideal, the accounting information quality is low, accounting information distortion situation and didn't get a fundamental change, intensified accounting information fraud also sparked the society from all walks of life to the quality of accounting information disclosed the question and attention.
This article from the current accounting information distortion in China, analyzes the current situation of accounting information quality, the internal accounting control and the quality of accounting information, discusses the internal control and the quality of accounting information contact, and proposes strengthening internal accounting control, suggestion to improve the quality of accounting information. At present, the enterprise internal control are not perfect, the quality of accounting information distortion, to believe that with the development of market economy and market economy system sound, accounting jobholders unceasing enhancement, the legal supervision ability and audit ability unceasingly strengthens, enterprise internal control will more and more perfect, the accounting information quality will be improved.
第2个回答 2011-05-19
Financial accounting is the basis of the financial work ,and it is the mainly basis to carry out the national macro-control and decision-making based primarily on micro-enterprises,and it plays an important role in the national economy .As the socialist market economy and accounting requirements are also increasing.However, in recent years, domestic and international stock market financial scandals."YinGuangXia(或者silver guangxia)",“Dawn Stock” ,Enron Corporation's collapse, the disintegration of Arthur Andersen and so on,all that makes great damage to the interests of investors .In China, although the government has made great effort to protect the quality of accounting information in the enterprise ,and which has introduced a series of control measures such like laws and regulations, the effect is poor .有事先翻一段,等下补上哈