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会计信息对企业的运营和发展具有重要作用,一方面它关系着企业的运营状态,另一方面它能体现公司的财务状况。公司的决策者依据会计信息来规划企业的的方针政策,因此保证会计信息的准确性至为关键。但是由于会计信息涉及的利益主体很多,很容易出现失真状况。本文将具体探讨会计信息失真的原因、危害,以及相应的治理方法,希望给相关人士提供一些参考。
Accounting information plays an important role in the operation and development of the enterprise. On the one hand, it relates to the operational status of the enterprise, on the other hand, it can reflect the financial status of the company. The decision maker of the company plans the policy of the enterprise according to the accounting information, so it is crucial to ensure the accuracy of accounting information. However, due to the large number of stakeholders involved in accounting information, it is prone to distortion. This article will specifically discuss the accounting information distortion causes, harms, and the corresponding governance methods, I hope to provide some reference to relevant parties.