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随着我国社会经济的发展、经济成分的多元化、会计行为面临的社会经济环境也日益复杂,涉及的业务范围也不断扩展,社会公众以及政府管理部门对会计信息要求也迅速增长。本文就会计信息真实性特征、会计信息失真的主要危害和会计信息失真的主要表现尝试着进行了思考,对会计信息失真的原因深入地进行了分析,并根据目前的社会情况给出了相关对策和建议。
With the development of our society and economy and the diversification of economic components, the socio-economic environment that accounting behavior faces is also increasingly complicated and the scope of business involved is constantly expanding. The public and government departments have also rapidly increased their demands for accounting information. In this paper, the authenticity of accounting information, the main harm of accounting information distortion and the main performance of accounting information distortion are attempted, the reason of accounting information distortion is deeply analyzed, and the relevant countermeasures are given according to the current social conditions And advice.