How to use GAAP to increase the integrity of financial accounting information?

The specific process is as follows: Step 1: The financial accountant reviews the original vouchers collected, reviews the legitimacy and authenticity of the bills, and signs the original vouchers after the audit and submits them to the financial manager for review and signature The second step:

Classify the original voucher signed by the financial manager and hand it over to the general manager for approval Step 3: Make the accounting voucher after the original voucher approved by the general manager, and print it for the financial manager to review.

To increase the completeness of financial and accounting information, it is necessary to ensure the strict implementation of accounting standards, timely disclosure, improve the overall quality of enterprise operators and accounting personnel, strengthen the building of professional ethics, improve the working environment of accounting personnel, and establish a standardized corporate governance structure.

The practices for increasing the completeness of financial accounting information are as follows:

1. It is necessary to ensure the strict implementation of accounting standards and timely disclosure, the essence of accounting standards is the agreement on general accounting rules reached through negotiation between the various external property rights entities of the enterprise and the operator, and it is the result of the game between the representatives of the various stakeholders related to the remaining interests of the enterprise. Everyone is required to comply with it to the letter, otherwise it will not be suitable to appear in the game again, that is, it must be "eliminated";

2. Improving the overall quality of enterprise operators and accounting personnel, strengthening the construction of professional ethics, and improving the overall quality of enterprise operators and accounting personnel is an important link in preventing the distortion of accounting information. First of all, it is necessary to maintain a balanced mentality, have a good psychological quality, a sound mental structure, and assume the responsibility of promoting the healthy development of the socialist market economic order;

3. Improve and perfect the disclosure of accounting information, and discuss the disclosure of accounting information from the point of view.

4. To improve the reliability of accounting information disclosure, it is first necessary to establish and improve the laws and regulations to ensure the authenticity and reliability of accounting information, so that there are laws to follow and law enforcement must be strict; Secondly, accounting information comes from the daily economic activities of the enterprise, and if the enterprise can establish an effective internal control system according to the requirements of modern enterprises, the behavior of manipulating accounting information can be greatly reduced;

5. Establish a standardized corporate governance structure, under the developed market economy system, the company's governance structure is composed of two parts. The first is indirect control, or external governance structure, implemented through competitive markets, including product markets, capital markets, manager markets, merger markets, etc. The second is the direct control or internal governance structure designed for ex-ante supervision.

Accounting standards are the basic principles that accountants must follow when engaging in accounting work, and they are the norms of accounting work, which refer to the specific accounting treatment of economic operations to guide and standardize the accounting of enterprises and ensure the quality of accounting information.

Proceeding from the requirements of accounting standards, in order to improve the integrity of financial accounting information and ensure the accuracy and reliability of information, the following points must be achieved.

1.Vigorously publicizing the "Accounting Law" and letting accountants, leaders, and workers really understand the requirements of the "Accounting Law" is the basis for ensuring the integrity of accounting information.

2.Implement the responsibilities of the financial person in charge and the accounting personnel of the unit in accordance with the law.

3.Standardize accounting work in accordance with the law and strengthen management.

4.Strengthen accounting supervision in an all-round way, leaving no blind spots.

5.Strengthen professional ethics education and professional training for accounting personnel, and improve professional quality.

Extended information: 1. Accounting standards are the basic principles that accountants must follow in their accounting work, and they are the norms for accounting work.

2. Accounting standards are a set of documents that standardize accounting and accounting reports, and their purpose is to establish accounting treatment on a fair and reasonable basis, and to make it possible to compare accounting results between different periods and different entities. According to the nature of the business of the user unit, accounting standards can be divided into accounting standards for for-profit organizations and accounting standards for non-profit organizations.

3. Improve the overall quality of enterprise operators and accountants and strengthen the building of professional ethics.

Improving the overall quality of enterprise operators and accountants is an important link in preventing the distortion of accounting information. First of all, it is necessary to maintain a balanced mentality, have a good psychological quality, a sound mental structure, and assume the responsibility of promoting the healthy development of the socialist market economic order; Second, it is necessary to strengthen the follow-up education of accountants and professional personnel, so that every operator and accountant can strive to learn and master the knowledge and means of modern management and operation.

On the one hand, it is necessary to enhance the awareness of the legal system, and on the other hand, to enhance the sense of moral self-discipline, to enhance the sense of moral responsibility and responsibility, and to maintain a professional conscience.

Generally accepted accounting principles make financial information more complete, as follows:

1. Balance sheet: It is an accounting statement that reveals the value of the enterprise by reflecting the financial status of the enterprise at a certain point in time;

2. Income statement: It is an accounting statement that reveals the value of the enterprise by reflecting the profitability of the enterprise in a certain period;

3. Cash flow statement: It is a statement that reflects the cash inflow and outflow of the enterprise. From a financial point of view, a business can be seen as a cash process, and cash is the "blood" of the enterprise, which is constantly flowing into the enterprise on the one hand, and out of the enterprise on the other.

The cash flow situation is a direct reflection of the health of the organizational organism that is the driving force.

Enterprise value refers to the value of the enterprise itself, and is the market evaluation of the value of tangible assets and intangible assets of the enterprise. Enterprise value is different from profit, profit is part of the value created in the market value of all assets of the enterprise, and enterprise value does not refer to the total value of the book assets of the enterprise.

Profit, which refers to the balance of income after deducting costs** and taxes, is the business results of entrepreneurs, is a comprehensive reflection of the business effect of the enterprise, and is also the concrete embodiment of its final results.

The realization of surplus value as money comes after the completion of the production process of the commodity, and is further regarded as the result of all the capital advanced invested by the capitalist in the production of the commodity, i.e., the capital used (including those fixed capitals which are not yet included in costs**). Moreover, since commodities move from the production process into circulation, additional capital (including the cost of pure circulation) is required for the purpose of marketing, so that surplus value is regarded not only as the result of all the capital advanced in the field of production, but also as the total capital that has been advanced in both the field of production and the field of circulation.

Net assets refer to owners' equity or equity capital. The net assets of an enterprise refer to the net amount of the total assets of the enterprise minus the liabilities, which is composed of two parts, one part is the capital invested by the company at the beginning of the business, including the premium part, and the other part is created by the enterprise in the operation, and also includes the assets that accept donations, which belong to the owner's equity. Among the various techniques and methods of investment fundamental analysis, net assets are the most commonly used reference indicators, along with indicators such as price-earnings ratio, price-to-book ratio, price-to-sales ratio, and return on equity.

Answer]: bb [Analysis] The significance of scientific Sun Zhaoji and reasonable selection of accounting processing procedures mainly includes: guessing late (1) It is conducive to standardizing accounting work, ensuring the rigor of accounting information processing, and improving the quality of accounting information; (2) It is conducive to ensuring the integrity and correctness of accounting records and enhancing the reliability of accounting information; (3) It is conducive to reducing unnecessary accounting links, improving the efficiency of accounting work and ensuring the timeliness of accounting information.

The impact of basic accounting assumptions and general accounting principles on the quality of financial information is as follows:

To sum up, the assumption of the accounting entity limits the spatial scope of information disclosure in the financial statements, which is clarified through the column of "preparation unit" in the header of the table. The going concern assumption is a prerequisite for the selection of different accounting methods when generating financial information; The accounting periodization assumption limits the time frame for the disclosure of information in the financial statements, through the "preparation time" in the header

a column to be clarified; Monetary measurement assumptions define the value meaning of the information in the financial statements, which is clarified by the "Units" column in the header. The general accounting principle is to define and guarantee the quality of the report information from different aspects, such as the principle of objectivity to ensure that the report information is true and reliable; The relevance principle ensures that the information in the report is relevant to the information consumer.

useful for decision-making by information users; The principle of clarity ensures that the information in the report is clear and concise, which is convenient for information users to understand and use; The principle of comparability ensures that the report information is convenient for information users to analyze and compare between enterprises and years; The principle of substance over form ensures that the information in the report can be burned as much as possible, can reflect the essence of the economic business of the enterprise, and is convenient for information users to distinguish between the false and the true.

The materiality principle ensures that the financial statement information reflects all important transactions and events in terms of the company's financial status, operating results, and cash flow, and minimizes the interference of non-material information.

The principle of prudence ensures that the statement information is "not overestimated assets and earnings, not underestimated expenses and losses" to prevent information users from being overly optimistic about the current business status of the enterprise, but to appropriately conservatively ** the development prospects of the enterprise; The principle of timeliness ensures the timeliness of the report information and increases the use value of the report information.