Analysis on the Quality of Accounting Information in Geological Institution
Hongmei Zhao · Naturnal Resource Economics of China · 2005
The paper points out some key issues concerning accounting information: imperfection, untrue, substandard, dissymmetry, untimely, short of transparency. It goes on looking at the reasons for these problems: imperfect system; low technology for data processing; uneven professional skill of accountant and management of accounting trade. In an attempt to address these problems, the paper discusses some factors for specific operation: improving accounting computerization; strengthening the management system of financial affairs and accounting; reforming the management system for accountant; enhancing accounting check work; and maximally restraining dissymmetry of accounting information.