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会计信息失真,通俗地讲是指一些经济部门、企事业单位所披露或提供的会计信息不能客观、公正、准确地反映本部门或单位的实际生产经营情况,有时甚至不切实际、随心所欲编造虚假会计信息;从专业上讲,是指财务会计报告所反映的数据、情况与会计主体经济活动的实际状况和结果不一致,包括特定项目信息与实际不符,整体信息相对于事实不完整、不充分。
Accounting information distortion, in layman’s terms means that the accounting information disclosed or provided by some economic departments, enterprises and institutions can not objectively, fairly and accurately reflect the actual production and operation of the department or unit. Sometimes it is unrealistic to fabricate falsehood Accounting information refers to the data reflected in the financial and accounting reports. The situation is not consistent with the actual status and result of economic activities of the accounting entity. The specific information does not match the actual situation. The overall information is incomplete and inadequate relative to the facts.