Thought About the Quality of Accounting Information
Tian Xiao-hon
Abstract
Tian Xiao-hon
Abstract
The quality of accounting information is very essential to the management of our national economy and its authenticity is the base for establishing the Chinese-character accounting mode suitable to the socialist market economy and modern enterprise system.The wide spread of the current accounting information distortion is well worth thinking about in the accounting industry.The reasons for this phenomenon are: the low-level accountants,the weak moral sense of the accountants,the imperfection in management system and the supervision system,and some problems resulting from computer-accounting.Some measures against them are: to increase the professional quality of the accountants,to establish and perfect the inner and outer controlling system,to introduce the specific accounting regulations,and perfect business accounting system to reform the management system of the accounts,to carry out the accountant-commitment system,to introduce the accounting regulations concerning computer-accounting,and to strengthen the reconstruction of the accounting laws and law enforcement.
A significance statement is not available in the OpenAlex record.
A contribution statement is not available in the OpenAlex record.
Method details are not available in the OpenAlex metadata.
Findings are not separately available in the OpenAlex metadata.
Limitations are not available in the OpenAlex metadata.
Application details are not available in the OpenAlex metadata.
The quality of accounting information is very essential to the management of our national economy and its authenticity is the base for establishing the Chinese-character accounting mode suitable to the socialist market economy and modern enterprise system.The wide spread of the current accounting information distortion is well worth thinking about in the accounting industry.The reasons for this phenomenon are: the low-level accountants,the weak moral sense of the accountants,the imperfection in management system and the supervision system,and some problems resulting from computer-accounting.Some measures against them are: to increase the professional quality of the accountants,to establish and perfect the inner and outer controlling system,to introduce the specific accounting regulations,and perfect business accounting system to reform the management system of the accounts,to carry out the accountant-commitment system,to introduce the accounting regulations concerning computer-accounting,and to strengthen the reconstruction of the accounting laws and law enforcement.
Key concepts: Accounting information system, Accounting, Management accounting, Accounting standard, Business, National accounts, Quality (philosophy), Cost accounting