论文部分内容阅读
企业提供的会计信息是一种“社会公共产品”,其质量高低不仅影响到与企业有利益关系的投资者、债权人等群体的经济利益,而且影响到整个国家的经济秩序和社会秩序。但是,我国企业大量存在的会计信息失真现象,已严重影响和制约了我国市场经济建设与发展。我国著名会计学家杨时展教授提出的”天下欲乱计先乱,天下欲治计乃治”的精辟见解,警示我们必须高度重视企业会计信息的质量问题。本文仅对会计信息失真的原因、危害及治理对策进行简要分析。
Accounting information provided by enterprises is a kind of “social public goods” whose quality not only affects the economic interests of investors, creditors and other groups that have interests with the enterprises, but also affects the economic order and social order of the entire country. However, the massive distortion of accounting information in Chinese enterprises has seriously affected and restricted the construction and development of China’s market economy. The invaluable insight put forward by Professor Yang Shizhan, a famous accountant in our country, urges us to attach great importance to the quality of corporate accounting information. This article only makes a brief analysis of the causes, harms and countermeasures of accounting information distortion.