论会计信息真实性

内容摘要····························································2

1.会计信息质量现状··················································3

2.会计信息真实性存在的问题··········································3

2.1会计原始资料不真实··············································3

2.2成本资金记录不真实··············································4

3.影响会计信息真实性的因素··········································4

3.1会计信息处理原则和方法的影响····································4

3.2企业自身利益和管理体制的影······································5

4.加强会计信息真实性的措施··········································5

4.1提高企业会计队伍的素质··········································5

4.1.1加强对会计人员的业务培训、会计证的管理························5

4.1.2重视会计人员专业技术资格的聘任和考核工作······················6

4.2建立和完善企业内部审计制度······································6

4.3完善社会监督机制················································7

4.3.1加强外部监察力度··············································7

4.3.2规范市场运作··················································7

5.结论·····························································8

参考文献···························································9

内 容 摘 要

会计信息真实性是会计的本质属性，是以会计核算原始资料的客观真实性为基础和前提，以会计核算过程的合理合法性为保证，以会计核算结果的公允真实性为标志。真实的会计信息，是生产会计信息的程序符合会计制度、会计准则以及相关的法律法规等法定规范标准。在所有重大方面都能公允地反映会计主体的财务状况、经验成果及现金流量情况的会计信息。当前科学技术迅猛发展，经济全球化进一步加深，面对全球竞争的日趋激烈、产品和流程技术的飞速发展、货币汇率和原材料价格的大幅波动，告诉的会计系统必须提供及时准确的信息，从而便于管理者控制成本、评估并提高生产力，以及设计更好的生产程序，以便更好的运营管理。当然，这一切的决策和管理的成功与否取决于会计信息的真实性。

关键词：会计信息  信息真实性  会计信息失真