论文部分内容阅读
会计信息是企业经济运行情况的综合反映,是企业加强管理、各有关方面进行经济决策的重要依据。然而会计信息失真问题,却已成为社会经济生话中难以克服的顽症。会计信息失真微观上影响单位自身的经营和发展,宏观上可能会影响一个地区、一个行业甚至国家的决策。因此,治理会计信息失真,既是单位自身顺利开展经营活动的基本要求,也是市场经济规范化的基本要求。
Accounting information is a comprehensive reflection of the economic operation of an enterprise and an important basis for enterprises to strengthen management and make economic decisions by all relevant parties. However, the problem of distortion of accounting information has become a chronic problem that can not be overcome in the social economy. The distortion of accounting information will affect the operation and development of the unit itself, which may affect the decision-making of a region, an industry or even a country macroscopically. Therefore, managing the distortion of accounting information is not only the basic requirement for the unit to carry out its own business activities smoothly, but also the basic requirement of the market economy standardization.