会计信息质量对企业管理的影响

摘要
企业管理与会计信息的质量密不可分，会计信息质量的好与坏会对企业的管理起着非常重要的作用与影响。高质量的会计信息会对企业的管理起积极的作用，低质量的会计信息则会对企业的运作及管理起着阻碍的作用。而完善的企业管理也会为提高会计信息的质量提供一个非常有力的保障。
本文从社会上由于会计失真引起很大反响的“琼民源”事件开始，指出现在社会中存在的会计信息失真问题，从而分析了会计信息质量的定义及特点，重点分析了会计信息质量对企业管理的影响，最终提出了为提高会计信息质量对加强企业管理影响的对策建议。

关键词：会计信息质量；企业管理；影响

The Impact of Accounting Information Guality on the Enterprise Management
ABSTRACT
Enterprise management and accounting information quality have a close relationship.  Therefore, the quality of accounting information plays an important role on the enterprise management. The high quality of accounting information can make a positive effect to the enterprise management, while the impeccable enterprise management could provide the quality of accounting information with powerful guarantee.
The thesis starts from the event ‘Qiongmingyuan’ in the society, which has caused great repercussion due to the accounting distortion.  It analyses the distortion problems exsiting in the accounting information in the nowadays,  which has a better analysis on the positive influence of the accounting information with high quality and offers some suggestion on how to improve the quality of accounting information and enterprise management.
Key Words ：Accounting Information Quality；Enterprise Management；Impact

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