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会计信息是企业经营管理和科学决策的重要依据,是政府对国民经济进行宏观和微观管理的重要信息来源,是投资者和证券市场必不可缺的信息资料。会计信息一旦失真就会给会计信息使用者的决策产生误导,甚至造成重大损失。目前在我们国家,会计信息失真问题已经成为一个普遍的社会现象,本文作者依据自己多年的会计工作经验,就会计信息失真的原因及防治措施谈了几点自己的看法。
Accounting information is an important basis for business management and scientific decision-making. It is an important source of information for the government to carry out macro-and micro-management of the national economy. It is an indispensable information resource for investors and securities markets. Once the accounting information is distorted, it will mislead the users of accounting information and may even cause heavy losses. At present in our country, the problem of accounting information distortion has become a common social phenomenon. Based on my many years’ experience in accounting work, the author talked about the causes of accounting information distortion and some preventive measures.