The quality of accounting information is very important for the sustainable development of enterprises. This paper aims to understand the practice of enterprise management and explore the role of enterprise accounting information quality in the process of enterprise management. On the one hand, this paper expounds the quality of enterprise accounting information, on the other hand, it accurately analyzes the influence of accounting information quality on enterprise management and the reasons why enterprise accounting information is inaccurate, and expounds the corresponding countermeasures.

Keywords: accounting; Information quality, management

I. Overview of Accounting Information Quality

Accounting information is the external expression of enterprise financial projects. Through accounting information, we can see the production and operation of enterprises. In addition, accounting information is an important reference for enterprise management. Therefore, in order to effectively use accounting information, we must firmly adhere to the necessary principles when making accounting information to ensure that accounting information meets the needs of relevant regulations. If the quality of enterprise accounting information is poor, on the one hand, it will hinder the operation and management of enterprises, on the other hand, it will also hinder the sustainable promotion of market economy.

Second, the impact of accounting information quality on enterprise management

The influence of enterprise accounting information quality on enterprise management is mainly manifested in the following aspects: First, it will have an impact on the business purpose of enterprises. The business purpose of an enterprise can be divided into several categories. According to different types of enterprises, their strategic goals are different. One is the purpose of growth, that is, the purpose of enterprise formulation is to expect enterprises to grow up gradually and improve their competitiveness. The second is the purpose of stability, that is, the enterprise has surpassed the stage of rapid rise. The current purpose is to ensure that the enterprise can be promoted stably in the broad market and have better anti-risk strength. The third is the purpose of competition. That is, enterprises expect to have strong comprehensive strength in the market. Enterprises must have the necessary foundation when making goals, and accounting information is their key reference information. If the quality of enterprise accounting information is poor, it will hinder the formulation of enterprise goals, thus hindering the long-term progress of enterprises. Second, it will have an impact on the business plan of the enterprise. When making business plans, enterprises should consider market demand on the one hand and social development on the other. Efficient and accurate business plan can highly tap the potential of enterprises and promote their higher-level development. The business plan of an enterprise is related to the following aspects. First, we should divide the purpose set by the enterprise into certain departments and make its content concrete, so as to gradually realize the purpose set by the enterprise. Secondly, it is necessary to optimize the allocation of various resources in enterprises, prevent waste of resources and maximize the efficiency of various resources. Third, we should cooperate with each other in the production and business activities of enterprises. The ultimate goal of all projects in an enterprise is to improve the economic benefits of the enterprise and promote its long-term development. Whether it is a sales plan, a purchase plan or a production plan, it must be based on accounting information. If the quality of accounting information is poor, it will seriously hinder the implementation of enterprise business plan. Third, it will have an impact on the operation strategy of enterprises. People often confuse the business strategy and strategic objectives of enterprises, which is wrong. The real situation is that the strategic goal belongs to the business strategy of the enterprise. Compiling enterprise strategic objectives can help enterprises straighten out the relationship between production and operation. However, in the actual production and operation process, enterprises must also make strategic plans to ensure the realization of strategic objectives. In addition, enterprises must also prepare strategic budget plans. Accounting information must be applied in all projects of enterprises, and the quality of accounting information can also directly affect the business strategy of enterprises. Fourth, it will have an impact on the business decisions of enterprises. Enterprise decision-making is the navigation and forerunner of enterprise development, and the development prospect of enterprise directly depends on the quality of enterprise decision-making. However, in the process of enterprise decision-making, there must be countless information support, and the status of accounting information is very critical. However, the project of enterprise management is complicated, but in a sense, the process of enterprise management is the process of managing enterprise funds. Specifically, the process of enterprise management includes fund raising, fund investment, fund operation and fund allocation. No matter at a certain stage, it will be related to enterprise decision-making The ultimate goal of enterprise decision-making is to realize the effective allocation of existing resources, and then realize the business objectives of the enterprise. Once upon a time, business managers often used the method of "slapping their heads" in the decision-making process. However, with the continuous improvement of the market economy system, enterprise decision-making is more scientific, and enterprises need to analyze and study all aspects of information efficiently in the decision-making process. In this process, accounting information plays a key role. If enterprise accounting information can't play its role, the accuracy of enterprise decision-making will be greatly reduced, thus hindering the development of enterprises; Fifth, it will have an impact on enterprise personnel management. In order to ensure the accuracy and authenticity of enterprise accounting information, there must be a strict internal control system. The purpose of enterprise internal control is to assign the production and operation related projects of the enterprise to a certain department and a certain person, and determine the responsibility scope of each employee in the enterprise, that is to say, the enterprise needs to have perfect operating procedures. Enterprise accounting information will also have an impact on enterprise personnel management projects, with the focus on salary management. If the salary system is not perfect, it will not inspire the enthusiasm of employees. Furthermore, it can't guarantee the rationality of employee promotion.

Third, the reasons for the low quality of accounting information

As far as the current situation is concerned, the quality of enterprise accounting information is not high, and false accounting information is widespread. The reasons for the low quality of enterprise accounting information are mainly divided into the following two angles. First, the interests of enterprises. When making accounting information, enterprises often use some methods to maliciously change accounting information in order to maintain and realize their own profits. The key purpose is to enhance the corporate image and let all sectors of society think that the production and operation of the enterprise are in good condition. Second, personal interests. First, the managers of some enterprises can't stand the temptation of interests and will maliciously tamper with the accounting information of enterprises, resulting in the loss of the accuracy of accounting information of enterprises. Second, some accounting executives may order accountants to make false accounting information in order to deceive investors.

Four, improve the accuracy of enterprise accounting information countermeasures

First of all, we should improve the supervision level of enterprise accounting information. Enterprise accounting information supervision can be divided into two aspects, namely internal supervision and external supervision. Second, we should improve the quality of enterprise accountants. In the process of enterprise accounting information production, the quality of accounting personnel has a more important impact on the accuracy of accounting information quality. Therefore, on the one hand, it is necessary to strengthen the training of accounting practitioners and improve their skills; On the other hand, we should cultivate their professional ethics and improve their professional ethics.

Verb (abbreviation of verb) abstract

Based on this, this paper summarizes the influence of accounting information on all aspects of enterprise management, and puts forward corresponding solutions to the existing accounting information quality problems. Only by paying attention to the influence of accounting information quality on enterprise decision-making and implementing corresponding strategies can we ensure the sustainable and healthy development of enterprises.

References:

[1] Feng Yalin, benefiting southern Fujian. The influence of accounting information quality on enterprise management [J]. Management, 2014,07: 91.

[2] Zhang. The Influence of Accounting Information Quality on Enterprise Management [J]. Commercial Economy, 2015,04: 41-42.

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