对外会计信息

企业对内会计信息造假行为干扰了企业生产、分配利润的过程；企业对外会计信息造假行为则破坏了融资市场的秩序和国家宏观调控。

The enterprise internal accounting information fraud disturbed the process enterprise produces and distributes profit ; the enterprise external accounting information fraud destroyed the financing market order and the national macroeconomic regulation and control .

资本市场的竞争促使各公司对外披露会计信息。

The competition in the capital market forces corporations to disclose its accounting information to the public .

这有利于企业在对外报告会计信息时采用更加谨慎的态度，有利于投资者了解企业真实的财务状况和经营成果，从而作出更为准确的决策，降低投资风险。

This will help the enterprise to adopt a more cautious approach in the external reporting of accounting information , and help investors to understand the true financial situation and operating results , in order to make more accurate decision and reduce investment risk .

上市公司对外披露的会计信息质量的影响因素分析

Influence Factor Analysis of Accounting Information Quality Which the Listed Company Reveals to the Outside

众所周知，对外报告的会计信息的生成依赖于一整套严格的会计准则体系。

As is known , the formation of the external accounting information relies on a serious of strict accounting standards system .

现行的事业单位会计制度在固定资产核算方面还存在着不足，客观上造成对外提供的会计信息不真实。

The present public institutions accounting system is still lack in the public institutions'account , objectively caused the publish accounting information un-reliable .

这些因素的存在促使投资者、债权人以及其他利益相关者必须利用企业对外披露的会计信息进行财务分析，准确、及时的掌握企业的经营状况和财务状况。

Investors , creditors and other stakeholders have to pay more attention to financial analysis of accounting information disclosure and accurate and timely the operating and financial situation .

开展碳会计是为了增加社会对企业的监督力度，促使并鼓励企业节能减排，所以，对外披露碳会计信息是企业碳会计的重要内容。

Carbon accounting is carried out in order to increase the supervision of the social enterprise and encourage enterprises to save energy . Therefore , the carbon accounting information disclosed enterprise carbon accounting is important .

通过制度建设、内部监督、审计监督和政府监督来阻止上市公司对外披露舞弊性会计信息。

It is implemented by system construction , internal supervision , audit supervision and government supervision to stop the disclosure of fraud accounting information .

财务会计是对外报告会计，因此信息的质量关系着市场参与者各方利益的协调。

Financial accounting is the branch of accounting to be reported externally , the quality of the information it provides is , therefore , linked to coordination of interests of the parties concerned .