摘要
企业会计准则是生成会计信息的基本依据和经济社会管理的基础规则,也是促进国内国际贸易和资金畅通、实现经济社会高质量发展的重要基础设施。本文提出,基于“制定—实施—监管”的闭环质量管理流程,可以持续提升会计准则的供给质量和可执行性,进而提高会计信息质量,更好发挥会计在国家治理和国民经济中的基础性作用。
Accounting standards for business enterprises are the basic basis for generating accounting information and the basic rules for economic and social management,and also an important infrastructure for promoting the smooth flow of domestic and international trade and capital and achieving high-quality economic and social development.Judging from the cases of financial fraud or financial falsification that have already occurred,the lag in the construction of accounting standards or the lack of feedback mechanism between formulation and implementation of accounting standards can easily breed the abuse of accounting standards,fictitious economic events or collusion of interests,which can lead to the distortion of accounting information.This paper proposes that the closed-loop quality management process based on"formulation-implementationsupervision"can continuously improve the supply quality and enforceability of accounting standards,thereby improving the quality of accounting information,and better playing the fundamental role of accounting in national governance and national economy.
出处
《中国注册会计师》
北大核心
2024年第9期48-55,5,共9页
The Chinese Certified Public Accountant
