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随着经济体制的改革,生产经营承包责任制的不断推行,企业生产经营权力逐步扩大,生产方式向现代化发展,会计信息愈来愈被企业决策者所重视,同时也对会计工作提出更高的要求。要求会计信息具有真实、准确、效率、可靠性。本文从信息的一般概念和分析方法来探讨影响会计信息可靠性的三个因素:信息源、信息处理、信息输出。一、信息源控制信息源是指会计信息输入,也就是外部向财会部门提供的各种数据资料。财会部门每日每时地接受外部输入的各种数据,在所有接受的数据中,不能保证都是正确的,只有真实的数据才是可靠的信息
With the reform of the economic system, the continuous implementation of the contract responsibility system of production and operation, the gradual expansion of the power of production and management of enterprises and the modernization of production methods, the accounting information has been paid more and more attention by the decision-makers of enterprises, and a higher Claim. Require accounting information is true, accurate, efficient and reliable. This article explores three factors that affect the reliability of accounting information from the general concepts and analytical methods of information: information sources, information processing, information output. First, the source of information Source of information refers to the control of accounting information input, that is, external to the accounting department to provide a variety of data. The accounting department receives daily and external input of various data on a daily basis. In all the accepted data, it can not be guaranteed that all are correct. Only the real data is reliable information