英语翻译随着我国市场经济及资本市场的发展,政府、投资者及债权人越来越关注会计信息质量,不实的会计信息容易导致社会信誉危机;容易导致社会资源配置不合理,资源使用效率低下;在
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英语翻译随着我国市场经济及资本市场的发展,政府、投资者及债权人越来越关注会计信息质量,不实的会计信息容易导致社会信誉危机;容易导致社会资源配置不合理,资源使用效率低下;在
英语翻译
随着我国市场经济及资本市场的发展,政府、投资者及债权人越来越关注会计信息质量,不实的会计信息容易导致社会信誉危机;容易导致社会资源配置不合理,资源使用效率低下;在两权分离的经济环境下,不实会计信息使所有者权益得不到保障.当前我国会计信息质量不高已引起各界人士广泛关注.在这个已经跨入高度信息化的时代里,一个公司的经营成果直接来源于会计信息统计的报告,所以会计信息的高低直接影响一个公司乃至一个国家的真实经济状况,高质量的会计信息能为公司为国家的决策提供依靠.本文着重对会计信息质量与公司治理关系进行阐述,以会计的及时性、相关性、可靠性、可比性以及谨慎性的分析为入手点,对企业的治理模式进行论述.
关键词;会计信息质量公司治理会计制度相关性
英语翻译随着我国市场经济及资本市场的发展,政府、投资者及债权人越来越关注会计信息质量,不实的会计信息容易导致社会信誉危机;容易导致社会资源配置不合理,资源使用效率低下;在
With the development of market economy and capital market, government, investors as well as loaners pay more and more heed to accounting information quality, for the false and phony accounting information will lead to reputation crisis to capital market and society audit; in the meanwhile it can bring about irrational allocation and inefficient use of social resources easily. Under the economic environment of separated ownerships, inaccurate information of accounting makes owners' interests unsecured. At present, China's lame accounting information has drawed attention of all walkings of life. In the Age of high Information, a company's operating outcomes mostly stem form accounting information reports, therefore the quality of the information will pose direct impacts on a compan's genuine economic state even to a country's. Accounting information of high quality can be helpful to the decision-making.
This thesis is focused on the elaboration of the relationship between accounting information quality and company operating; besides, it also expounds the operating modes of a company through the analyses of timeliness, relevance, reliability , comparability and prudence of accounting.