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与客观事实相符的会计信息是社会经济有效运行的重要基础,而我国目前经济运行中存在的一些诸如企业筹资难、国有资产流失等问题在很大程度上都与企业会计信息失真有关。会计信息失真包括客观失真和主观失真两种情况。本文针对会计信息失真的表现、产生原因及对策进行了探讨。
The accounting information consistent with objective facts is an important basis for the effective operation of the social economy. However, the problems existing in the current economic operation in our country, such as the difficulty of financing enterprises and the loss of state assets, are largely related to the distortion of accounting information in enterprises. Accounting information distortion includes objective distortion and subjective distortion. In this paper, the performance of accounting information distortion, causes and countermeasures were discussed.