Countermeasures To Improve The Quality Of Accounting Information

1., we should constantly improve the supporting system reform and fundamentally tackle the problem of distortion of accounting information. To change the situation of accounting information distortion, we must speed up the pace of supporting system reform, and improve and improve the labor market, social security system, investment system, and financial system. To solve the problem, we should start with the main aspects of contradiction. After all, accounting is an information system and an information reflection of the whole social and economic changes. Only by starting from the system reform can we fundamentally solve the problem of accounting information distortion.

2. accounting information is a special commodity, and there is still a general supply and demand relationship. The formulation of trading rules should be completed by professional authorities independent from government agencies, and the uniform disclosure and disclosure of financial information should be stipulated. One of the basic ideas of rulemaking is to safeguard the interests of operators, workers, all groups, creditors and the state. We should try to satisfy the reasonable demand of accounting information and strive to achieve the relationship between supply and demand of effective accounting information.

3., construct the effective development pattern of accounting information. With the formation of the market environment of the world economic integration and the arrival of the information age, the financial management and accounting information disclosure system of enterprises are undergoing profound changes. The comprehensive updating of the enterprise concept will provide new conditions for financial management and accounting behavior: first, the accounting concept needs to be updated. Our country should constantly improve accounting standards on the basis of the accounting law, so that China's accounting standards and accounting methods will be integrated with international accounting standards gradually, so as to facilitate the unified settlement of international financial accounting. Two, the future accounting information system will become a computer centric, high-speed transmission and processing of data system. Only by rapidly advancing the process of computerized accounting, making accounting information networked, can we publish new accounting methods and procedures through enterprises and regional accounting networks. Accounting statements Collecting and processing accounting information, so as to improve the timeliness of accounting and expand accounting. information content 。

4., we should reform the management system of accounting personnel in enterprises and institutions and implement the system of appointing accountants by degrees. The system of appointment of accountants and the appointment of accountants should be implemented. The appointed accounting supervisor is directly responsible to the assigned superior department, strictly observing the accounting law, ensuring the true and integrity of the accounting information quality, doing well in the accounting and financial management, and ensuring the preservation and appreciation of the state-owned assets.

5. establish and improve the internal financial management system of enterprises. Internal enterprise financial management The system is the basic norm of the economic relations between enterprises and all aspects, and is the code of conduct for the production and operation of enterprises and financial management activities. All units shall, in accordance with the uniform provisions of laws and regulations, formulate a highly operational internal financial management system in accordance with the general principles of enterprise finance and the actual situation of the enterprise so as to enable accountants to comply with them.

6., further strengthen accounting supervision. In the fourth chapter of the accounting law, in addition to making clear the social supervision function of the intermediaries, the accounting supervision of the government departments has been strengthened, and the responsibilities and powers of the financial departments and other government departments, including audit institutions, have been regulated and checked. Only by establishing and improving the accounting supervision system, combining pre supervision, supervision and supervision, can the accounting supervision be carried out in the whole process, so as to jointly promote the fundamental improvement of the accounting order.