试论影响企业会计信息及时性的成因与对策

Discussion on the Contributing Factors and Countermeasures of Influencing Timeliness of Accounting Information in Interprises

摘要: 会计信息是会计信息使用者的决策依据，会计信息质量的高低对会计信息使用者的意义显而易见，而及时性是评价和衡量会计信息质量的重要原则之一，本文就影响企业会计信息及时性的成因及对策进行了探讨。

Abstract: The accounting information is the policy-making basis of its users, so the quality of the accounting information is important to the users.The timeliness is one of the most important principles to evaluate and measure the quality of the accounting information.In the paper, the contributing factors and countermeasures of influencing timeliness of accounting information in interprises are discussed.