Nâng cao chất lượng thông tin kế toán trên báo cáo tài chính các doanh nghiệp xây lắp trên địa bàn Thành phố Hồ Chí Minh

Abstract

Currently, along with the innovation of the market economy and the competition among economic sectors, it has caused difficulties and challenges for businesses in information disclosure, especially the quality of information on the financial statements. Inheriting previous studies, the author studied the information quality of construction enterprises by surveying the current situation of more than 160 construction enterprises, using qualitative and quantitative research methods, and processed by SPSS 22.0 software for analysis, the reliability of the measurement factors, and at the same time apply statistical methods to synthesize and compare in order to quantify the influence of the factors affecting the quality of information on the financial statements, and thereby with the research to find out. The gap in the quality of information when presented in the financial statements of construction enterprises, as well as the factors that directly affect the quality of information on the financial statements that have not been mentioned in previous studies, thereby providing the appropriate recommendations for improving information quality, affirming transparency and publicity on financial statements of construction enterprises.