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会计工作是现代企业管理的重要环节 ,是一切经济管理活动的基础。该文试图从会计信息的作用入手 ,对会计信息失真的原因、危害进行分析 ,并提出防范措施 ,以提高会计信息的质量。
Accounting is an important part of modern business management and the foundation of all economic management activities. This paper attempts to start from the role of accounting information to analyze the causes and harms of accounting information distortion and propose preventive measures to improve the quality of accounting information.