The lag of my country's accounting annual report and its solution

Abstract

With social progress and rapid economic development, more and more companies use accounting statements for analysis to reflect the company's asset accumulation, cost structure, operating results and capital use in the past period of time to dig out problems and analyze them, solve problems, and continuously improve the internal management level of enterprises. However, in actual work, there are many problems in corporate accounting reports, such as the timeliness and authenticity of report data. This paper believes that there is a lag problem in the annual accounting statements, which will lead to managers unable to obtain the required effective accounting information from the accounting information system in time. The traditional accounting information system provides lagging information which not only affects the quality of the information but also reduces the It's relevant and is gradually losing its value.