中国饲料2024,Issue(2) :105-108.DOI:10.15906/j.cnki.cn11-2975/s.20240226

业财融合视角下提升饲料企业会计信息质量的有效路径

An effective path to improve the accounting information quality of feed enterprises from the perspective of business finance integration

刘洋
中国饲料2024,Issue(2) :105-108.DOI:10.15906/j.cnki.cn11-2975/s.20240226

业财融合视角下提升饲料企业会计信息质量的有效路径

An effective path to improve the accounting information quality of feed enterprises from the perspective of business finance integration

刘洋1
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作者信息

  • 1. 山西林业职业技术学院,山西太原 030002
  • 折叠

摘要

会计信息是揭示饲料企业经济活动的重要信息,而面对激烈的市场竞争,饲料企业一方面要立足业财融合,促进经济活动与财会工作的有机结合,另一方面要致力于提高会计信息质量,从而及时、准确、客观地反映出饲料企业的财务状况和经营成果,为饲料企业的可持续发展奠定基础.但从饲料企业的实际情况看,影响会计信息质量的因素较多,并且会计信息失真问题容易损害饲料企业所有者、投资者、债权人及其他信息使用者的利益,因此,需要进行针对性分析,并制定提升饲料企业会计信息质量的有效路径.

Abstract

Accounting information is an important information that reveals the economic activities of feed enterprises.Faced with fierce market competition pressure,feed enterprises need to focus on the integration of business and finance,promote the organic integration of economic activities and accounting work,and strive to improve the quality of accounting information,so as to timely,accurately,and objectively reflect the financial situation and operating results of feed enterprises,laying the foundation for the sustainable development of feed enterprises.However,from the actual situation of feed enterprises,there are many factors that affect the quality of accounting information,and the problem of accounting information distortion can easily harm the interests of feed enterprise owners,investors,creditors,and other information users.Therefore,targeted analysis is needed and effective paths to improve the quality of accounting information in feed enterprises need to be formulated.

关键词

业财融合/饲料企业/会计信息质量/有效路径

Key words

integration of business and finance/feed enterprises/accounting information quality/effective path

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基金项目

山西林业职业技术学院2020院级科研教改基金课题(20200109)

出版年

2024
中国饲料
中国饲料工业协会

中国饲料

北大核心
影响因子:0.577
ISSN:1004-3314
被引量2
参考文献量8
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