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财务指标可以看做经济发展的晴雨表,而会计信息是各项财务指标取得的基础,因此它的重要地位不言而喻,本文针对目前普遍存在的屡禁不止的会计信息失真问题,归纳其主要表现方式,分析这种现象产生的主要原因,并透过现象分析本质,结合原因提出有效的对策,从根本上解决会计信息质量失真的问题并提出对策,从而增加会计信息的真实性,保护广大投资者和债权人的利益,有利于规范资本市场的秩序,保护企业长远利益。
Financial indicators can be seen as a barometer of economic development, and accounting information is the basis for the acquisition of various financial indicators, so its important position is self-evident, this article for the ubiquitous recurring accounting information distortion, summed up its main performance Ways to analyze the main causes of this phenomenon, and through the analysis of the nature of the phenomenon, combined with the reasons put forward effective countermeasures to fundamentally solve the problem of accounting information quality distortion and put forward countermeasures to increase the authenticity of accounting information to protect the general investment The interests of creditors and creditors are conducive to regulating the order of capital markets and protecting the long-term interests of enterprises.