中国科技核心期刊
美国化学文摘社（CAS）数据库
美国EBSCO学术数据库
日本科学技术振兴机构数据库(JST)
黄金矿山企业会计信息质量探析
- 作者：
- 娄云鹏
- 作者单位：
- 中金黄金股份有限公司
基金项目：
- isnull
详细信息：
- 作者简介：
- 娄云鹏（1973—），男，辽宁岫岩人，高级会计师，硕士，从事管理会计、财务信息化、资产管理、成本管理等工作；北京市东城区柳荫公园南街1号，中金黄金股份有限公司，100011；E-mail：373635990@qq.com
- 通讯作者：
- isnull
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Analysis of accounting information quality in gold mining enterprises
- English Author：
- Zhongjin Gold Corporation Limited
- Unit：
- 摘要
- 在线预览
- 参考文献
摘要:
会计信息质量体现在会计信息的真实性、目的性、全面性、实效性等方面，是整个会计行为系统的核心，更是企业进行合理决策、评估、预测及经营管理的有力抓手。针对黄金矿山企业会计信息质量会计信息可比性不高、内部管理不完善、利润调节时有发生等特征，分析了影响黄金矿山企业会计信息质量的因素，结合黄金矿山企业财务工作的特点，提出通过提升黄金矿山企业财务人员专业素质、加快企业财务信息化建设、加强对政策的理解与遵循等改善会计信息质量，以期对提高黄金矿山企业会计信息质量有所启发。
关键词:
黄金矿山企业；会计信息；信息质量；信息可比性；财务监督
Abstract:
The accounting information quality is embodied in its authenticity,purposiveness,comprehensiveness and effectiveness and is the core of the entire accounting behavior system,powerfully supporting reasonable decision,evaluation,prediction and operation of enterprises.The accounting information quality in gold mining enterprises is characterized by poor comparability,incomplete internal management and occasional profit adjustment.In light of that,the factors that influence accounting information quality in gold mining enterprises are analyzed,and based on the characteristics of financial businesses in gold mining enterprises,it is proposed that the accounting information quality be improved by leveling up professional competence of financial personnel in enterprises,accelerating informationized construction of mining enterprises,and enhancing the understanding and obedience of policies,in hope that it can provide revelations for the improvement of accounting information quality in gold mining enterprises.
Keywords:
gold mining enterprise;accounting information;information quality;information comparability;finance supervision
