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paper代写-Accounting information quality reliability analysis

2018-05-16 | 来源:51due教员组 | 类别:Paper代写范文

下面为大家整理一篇优秀的paper代写范文- Accounting information quality reliability analysis,供大家参考学习,这篇论文讨论了会计信息质量的可靠性。会计信息指的是反映企业会计状况、经营成果以及资金流量的一系列重要信息。通常情况下,影响企业会计信息质量可行的主要因素有会计信息提供者、会计信息需求者和会计信息监管机构。比如公司的经理人有时会由于利而对会计信息进行操控,或者企业由于自身的成本效益问题,对会计信息有所隐瞒,所以会计信息质量可靠性的重要程度不言而喻。

Accounting information quality,会计信息质量,英国论文代写,论文代写,paper代写

With the rapid development of science and technology information, the demand for information is increasing. As one of the important information, accounting information becomes one of the resources of competition and preemption among enterprises. The content of accounting information is very complex, and it is influenced by many factors. In practice, it is very important to give full play to the role of accounting information in the development of enterprises. The quality of accounting information reliability make reasonable analysis, analyzes the influencing factors and adopt corresponding measures, and constantly improve and clear its important role in enterprise development is also a very have research value of the project.

Accounting information is a series of important information reflecting the accounting status, operating results and capital flow of enterprises. At the same time, it is also the important reference for leaders to put forward macro planning and control for development. It is also an important guarantee to examine the leaders of enterprises and improve economic efficiency. In general, accounting information has several basic characteristics of reliability, relevance, comprehensibility, comparability, substance over form, importance, caution and timeliness.

Accounting information and management accounting information constitute the main body of accounting information. The production process of accounting information is very complicated. In addition, the relevant adjustment and management methods of information in the process of enterprise development pose great challenges to the reliability of accounting information quality. Accounting information has the characteristics of historical reference, while the demander of accounting information puts forward the requirement of timeliness, which leads to some distortion of accounting information. Therefore, it is necessary to have a perfect management system within the enterprise, and to take concrete countermeasures to the relevant factors, so as to ensure that the accounting information can better serve the development of the enterprise. In addition, we should pay more attention to relevant accountants and managers, so as to ensure the company's development without any worries. The specific influence to the enterprise accounting information in general in these aspects: overall planning of the enterprise, the impact on the enterprise production, the influence of the impact on the enterprise sales and the influence of the personnel management of the enterprise.

Enterprise investors will according to the quality of accounting information in a timely manner to make relevant decisions, if the reliability of accounting information quality is very bad, enterprise managers to make decisions accordingly is likely to bring huge losses to the enterprise, and even lead to capital chain rupture, make the enterprise facing the serious crisis of accounting, make resources get reasonable allocation. Not only the internal decisions, but also the important decision-making strategies of the outside world depend on the reliability of information; The types of products produced by enterprises will also be affected by the accounting information. The non-objective accounting report will affect the next decision of the production department, thus affecting the maximization of the enterprise's realization of interests. Accounting information it is also the important reference index for the selling price, high quality accounting information would lead to enterprise reasonable price decision, increase the competitiveness of the enterprises, for the long-term development of the enterprise for more opportunities; Salary management is also an important content in accounting information, and the reasonable distribution of remuneration is also an important aspect of the staff in various departments. High-quality staff will create more returns for enterprises and promote stable and healthy development of enterprises.

At present, China's accounting industry still has many imperfect factors, some enterprises have serious accounting problems and irregular behavior. Generally, the main factors that affect the quality of accounting information are mainly reflected in the accounting information provider, the accounting information demander and the accounting information regulatory agency.

Among them, in terms of the Angle of the accounting information provider, the company's managers sometimes according to their own interests, hope the company can be engaged in production and marketing activities of benefit maximization to get the most profit, and manipulation of accounting information; The internal structure of the enterprise can also affect the objectivity of accounting information, and the directors collude with the manager to make the shareholders' rights and interests suffer. Because of its own cost effectiveness, the enterprise has concealed the accounting information.

The importance of accounting information quality reliability is self-evident. In order to understand the influence of reliability factors, the corresponding measures should be taken to change the status quo. Timely revise and improve the relevant regulations and rules of accounting, so that it can be standardized and unified in the implementation of relevant processing work. At the same time, we should improve the relevant legal system, govern according to law, effectively control relevant illegal and illegal situations, and eliminate the problem fundamentally. Improve the relevant supervision system, create a good supervision environment, and promote the healthy development of enterprises; More stringent requirements for the selection of accountants and more rigorous assessment of the ethics of employees. The 21st century is the competition of talents, and the effective talents are also the important factors to ensure the stable development of enterprises. For government departments to also want to do a good job of supervision and control accordingly, because the government has a certain authority, in the implementation of the supervision work will be affected by many, so we must take relevant management method to realize the synchronous stable development of the government and market, so as to effectively improve the reliability of accounting information quality.

According to the policy of "replacing business tax with value-added tax", enterprises can deduct the special invoices of value-added tax. Therefore, under the new policy, VAT invoice management should be strengthened. The management and application of special invoices can be emphasized by strengthening enterprise contract management. Avoid the misuse of invoices, reduce the actual tax burden of enterprises, and effectively alleviate the tax burden of enterprises. In practice, enterprises should consciously improve the level of contract management and avoid the situation mentioned above. After the implementation of the policy of "replacing the business tax with value-added tax", enterprises should reduce the burden of tax burden to obtain more tax benefits. In specific implementation, the relevant input tax should be gradually increased. For example, when the business tax rate is 4%, the VAT rate increases to 12%. In order to effectively alleviate the enterprise tax burden pressure, determine the preferential value added tax is higher than the enterprise profit 8%. However, not all enterprises can complete this target, and it is difficult to reduce the tax burden. Under the new policy environment, the enterprise is affected by many factors cannot enjoy VAT, including invoices not neat, exercise benefits bill can't buckle and so on, so the enterprise should fully consider the cannot touch buckle, avoid taxes not increasing situation.

In today's market competition is intense, the enterprise constantly improve the reliability of accounting information requirements, how to analyze the reliability of accounting information quality, take relevant measures to improve at the same time, is every enterprise problems worthy of thinking deeply. Only strengthen the relevant theory study, continuously improve. Continuous specification can improve the reliability of enterprise accounting quality and make greater contribution to the development of enterprises.

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