论文部分内容阅读
近年来,我国经济快速发展,企业在逐渐变大变强,企业资金数额也在不断增加,需要强有力、高质量、高效率的会计工作对企业资金进行管理,但是,在企业发展过程中,切实存在大量的会计信息故意性失真的情况,一方面,为企业的资金安全带来威胁,影响企业正常运转,另一方面,为社会风气形成不良的示范,影响社会经济发展,已经成为经济犯罪中的主要手段,当前,会计信息故意性失真是我国企业急需解决的问题。鉴于此,本文从原因和对策两方面入手展开探究。
In recent years, with the rapid economic development in our country, the enterprises are gradually becoming larger and larger, the amount of corporate funds is also constantly increasing, and strong, high-quality and highly efficient accounting work is required to manage the enterprise funds. However, in the process of enterprise development, There are actually a lot of situations where the accounting information is deliberately distorted. On the one hand, it threatens the enterprise’s capital security and affects the normal operation of the enterprise. On the other hand, it has become an economic crime to form a bad demonstration of social atmosphere and affect social and economic development In the main means, at present, the deliberate distortion of accounting information is an urgent need for enterprises in our country to solve the problem. In view of this, this article starts from the reasons and countermeasures.