会计信息真实性是会计的本质属性,也是会计信息的生命。
The authenticity of accounting information is the essential attributes and also the life of accounting information.
笔者重点就医院经济工作中会计信息真实性及客观性等问题进行探讨,并提出解决会计信息失真的方法。
We tested the reality and objectivity of the fiscal information in the hospital economic activities and posed the methods for solving the fiscal unreality.
在进行财务分析的过程中,还可对企业会计制度的运用情况,企业会计信息真实性、完整性等进行判别和评价。
In the process of conducting financial analysis, it could also differentiate and evaluate the use of the accounting system, truthfulness and completeness of accounting information.
要保证会计信息的真实性,应从强化内部监督、加强法制建设,提高专业人员水平等方面入手。
To strengthen the authenticity of accounting information, we should intensify the internal surveillance, strengthen the legal system and improve the levels of accountants.
随着我国证券市场的飞速发展,会计信息的真实性越来越受到人们的关注。
With the development of Chinese security market, people pay more and more attentions to accounting information authenticity.
然而在现实中,会计信息的真实性却时常令人质疑。
In reality, however, the authenticity of accounting information is often doubtable.
会计从业人员只有坚持“真实、诚信”的职业道德,才能保证会计信息披露的真实性。
Only accountants adhere to "true and honest" work ethic, the authenticity of accounting information disclosure can be guaranteed.
内部控制的失效,将严重影响会计信息的真实性。
Internal control expiration, Seriously will affect the accounting information the authenticity.
会计信息生命力在于其真实性,但现行某些会计原则与处理办法却导致了会计信息的不真实。
The life of accounting information depends on its truthfulness, but some disposal measures and principles of accounting lead to its distortion.
因此,研究如何保证会计信息的真实性,如何在最大范围内防止会计信息失真,具有重要的现实意义。
Therefore, study of how to ensure the accounting information authenticity and how to prevent the maximum extent accounting information distortion has important practical significance.
现代企业制度要求建立和完善与之相适应的会计模式和框架,使会计信息质量的合法性、真实性、完整性、准确性得到充分保障。
The establishment of modern business system makes necessary a suitable accounting mode and frame to guarantee legality, authenticity, integrality and accuracy of the quality of accounting information.
会计确认对会计信息的真实性、准确性具有重要的影响。
The recognition of accounting has very important impact on the truthfulness and accuracy of accounting information .
真实性是对会计信息质量要求的第一原则。
Authenticity is the quality of accounting information required by the first principle.
保证会计信息的真实性,应强化单位负责人的领导责任;
For guarantee the accounting information authenticity, we should strengthen the responsibility of leader;
它不仅关系到审计人员发表审计意见的客观性,会计信息系统提供数据的可靠性和真实性,而且对防范电子财会数据舞弊具有重要作用。
Security not only audit ensures the objectivity of auditors and the reliability and authenticity of data from accountancy information system, but also prevents fraudulent practic…
真实性是财务会计信息的首要质量特征。
Reliability is the initial quality feature of finance accounting information.
真实性是对会计信息质量要求的第一原则。
Authenticity is required for accounting information quality the first "principle."
会计信息的质量目标,是保证会计资料的真实性、准确性、合法性、完整性和及时性。
The aim of accounting information quality is to guarantee the authenticity, accuracy, legality, integrality and timeliness of accounting data.
由于现行法规对合营及其会计处理尚缺乏明确的规定,给一些公司操纵会计利润及资产规模以可乘之机,影响了会计信息的可比性和真实性。
Due to lack of definite regulations in joint ventures and their accounting process, the existing codes and regulations give room for some companies to manipulate accounting profit and assets scope.
制止会计真实性的扭曲,提高会计信息的质量,必须从制度和技术等方面努力。
To prevent twist of accountancy authenticity, and to raise the quality of accountancy information must be made great efforts from the system and the technology, etc.
因此,会计信息必须具有相关性和可靠性等质量特征,而会计信息的真实性是会计信息质量特征的核心。
As a result, the accounting information must have the characteristics of relevance and credibility, of which the latter should functions as the core.
我国银行会计信息的真实性一直是差强人意,“列假账”、“报假数”等银行会计信息失真的现象屡禁不止。
False accounting information in Chinese Banks always takes place. The phenomena of false accounting information such as listing false account and reporting false data and so on are hard to be banned.
制止会计真实性的扭曲,提高会计信息的质量,必须从制度和技术等方面努力。
To prevent twist of accountancy authenticity, and to raise the quality of accountancy information must be made great efforts from the system and the …
制止会计真实性的扭曲,提高会计信息的质量,必须从制度和技术等方面努力。
To prevent twist of accountancy authenticity, and to raise the quality of accountancy information must be made great efforts from the system and the …
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