利用档案信息资源进行应收款项的清理

社会主义市场经济的发展迫切需要与之相适应的会计法规。在经济改革不断深入的过程中,由于所有制结构的变化,投资主体的多元化、资本市场的逐步建立和发展,会计信息越来越为社会各界所关注。管理者、投资者、债权人、社会公众以及政府部门在改善经营管理、评价财务状况、考核经营业绩、做出投资决策、加强宏观调控等方面,都离不开会计信息,对会计信息的数量和质量的要求也越来越高,会计的档案信息就是会计信息的重要组成部分。

Carries on the receivable fund based on the file information resource

The development of socialist market economy needs the accounting regulation in conformity with it urgently.The economic reform is develop constantly,because of the change of the ownership composition,pluralism,gradual setting-up and development of capital market of the investment subject,accounting information is paid close attention to more and more by various circles of society.Administrator,investors,creditor,the public and government department are in improving management and administration,appraising the financial situation,examining the business performance,making the investment decision,strengthening macro adjustments and controls etc.,the accounting information that can't leave,the requirements for quantity and quality of accounting information are higher and higher,the accountant's file information is the important component of the accounting information.