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Analysis of accounting information quality in gold mining enterprises

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  • Zhongjin Gold Corporation Limited
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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