The following Improving the Quality of Accounting Information in Enterprises Exploring below are;
1. The main factors affecting the quality of accounting information in Chinese enterprises
(1) Enterprises do not pay enough attention to the quality of accounting information
At present, due to the slow pace of implementing the socialist market economy in my country, there are some deficiencies in the economic system, and there are inevitably some loopholes in the relevant regulations on the quality of corporate accounting information, resulting in serious accounting information published by some companies. There is a lack of authenticity, and what's more, the leadership's awareness is too much mixed in when processing this information.
The accounting information of enterprises is biased towards the rigid indicators of the regulators, while the demand for the market is ignored. Some enterprises have made wrong analyses of the existing accounting information, and are easily limited to the previous relatively fixed mode when disclosing information, which seriously affects the quality of enterprise accounting information.
(2) Mistakes made by corporate accountants in their work
Anyone will make mistakes more or less in their work, but the mistakes of accountants will lead to serious deviations in the quality of enterprise accounting information. Accountants' mistakes mainly refer to unintentional mistakes in the confirmation, measurement, recording, and reporting of accounting information. Although this phenomenon is relatively common, this error that easily leads to distortion of accounting information is not a conscious act of accountants.
The mistakes of accountants at work are mainly divided into two categories: one is due to the low quality of the staff and it is difficult to accurately grasp professional knowledge or skills; the other is accountants who have mastered certain professional knowledge. Problems that occur due to personal negligence by auditors that are not detected by auditors.
(3) Insufficient external supervision of enterprises
Although in recent years our country has promulgated relevant laws and regulations to effectively restrain the behavior of accountants, these contents have not played their due role. However, the external supervision departments such as the taxation department, audit department, and some intermediary agencies have not been able to implement the specific supervision work in place, which makes the supervision work only a mere formality and has no real meaning.
These phenomena make it difficult to supervise corporate accounting information scientifically and effectively, which also harms the quality of corporate accounting information.
2. Specific measures to improve the quality of corporate accounting information in my country
(1) Gradually improve the quality of corporate accountants
Economic globalization has brought both opportunities and challenges to accountants. Therefore, accountants should keep up with the trend of the times, actively understand the development trend of the industry, and the new needs of the society for accounting, and continuously improve their own quality. Secondly, the accountants of enterprises should have innovative thinking, strong analytical ability, and reasoning ability, to cope with the increasingly fierce competition. Finally, enterprises should regularly train in-service accountants on ideological quality and professional knowledge, help accounting practitioners update their professional-related knowledge promptly, and effectively improve their professional quality.
In addition, to ensure the quality of corporate accounting information, it has a close relationship with the accounting team of the company. The entire team and team members are required to have excellent professional quality and professional skills. Only in this way can the accounting information be accurate, true, and effective.
(2) Strengthening external supervision of enterprises
To ensure the quality of corporate accounting information in our country, we should gradually improve the external supervision mechanism. A sound external supervision mechanism must be dominated by the government's audit department, supplemented by social supervision mechanisms such as taxation departments and accounting firms.
Government departments can use coercive means to order companies to publicly disclose important accounting information during the transaction process. As companies, they should accept external supervision from the government and other supervisory agencies by the specific provisions of relevant laws and regulations, truthfully publish relevant information, and do To "no false report, no concealment, no omission".
Companies that violate the above requirements shall be held accountable depending on the circumstances. As an intermediary agency, accounting firms, as an "independent" supervision mechanism, should play a due role in supervising enterprises, cooperate with the supervision of the government and supervise the accounting information of enterprises in an all-round and efficient manner.
(3) Strengthen the legal supervision of enterprises and effectively improve the intensity of law enforcement
Strengthening the supervision of enterprises from a legal perspective and improving their law enforcement can effectively regulate the behavior and style of corporate accounting practitioners, enhance their sense of responsibility, and effectively ensure the quality of corporate accounting information and the healthy development of the entire enterprise. Therefore, enterprises need to rely on the supervision of laws and regulations to effectively improve their financial and accounting mechanisms.
At the same time, they must continuously improve the financial awareness of accounting practitioners, implement supervision systems, strengthen law enforcement, and prevent the occurrence of illegal behaviors. To effectively play the due role of the law also requires accountants to have the relevant legal knowledge, learn relevant professional ethics, and obtain relevant certificates through professional qualification examinations, thereby becoming qualified accountants.
Conclusion
All in all, the high-quality accounting information of an enterprise can objectively reflect the operation status and development trend of the enterprise. However, there are some problems in the accounting field of enterprises, which affect the quality of accounting information.
This requires enterprises to continuously improve the comprehensive quality of accounting practitioners in the process of operation, gradually improve external supervision while strengthening internal supervision, and effectively supervise the accounting status of enterprises in combination with internal and external.
In addition, the legal supervision of enterprises should be strengthened, and the intensity of law enforcement should be effectively improved, thereby effectively improving the quality of accounting information of enterprises and clearing obstacles to the healthy development of enterprises.