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身处一个信息高速传播的时代,信息在当今社会的重要性越来越受到人们的关注。而会计信息行为是企业财务状况、经营成果和现金流量的一种反映,对管理层做出经营决策、利益相关者进行监管等方面起着举足轻重的作用。一方面,会计信息失真将使市场经济运转所必须的信息沟通受到干预,使市场经济主体做出精确的决策产生障碍,这将不利于市场经济的健康发展。另一方面,税务信息的来源很大程度上依赖于企业的会计信息,而会计信息失真也使得税务信息的可靠性无法保障,这将极大地损害社会公众的利益。因此,以会计信息失真视角来看待税务稽查问题是非常有意义的。
In an era of rapid information dissemination, the importance of information in today’s society is receiving more and more attention. The behavior of accounting information is a reflection of the financial status, operating results and cash flow of the enterprise. It plays a decisive role in making management decisions and supervising the stakeholders. On the one hand, the distortion of accounting information will interfere with the communication of information necessary for the operation of the market economy and make obstacles to making accurate decisions by the market economy agents, which will not be conducive to the healthy development of the market economy. On the other hand, the source of tax information relies heavily on the accounting information of enterprises, and the distortion of accounting information can not guarantee the reliability of tax information, which will greatly damage the interests of the public. Therefore, it is very meaningful to look at the issue of tax inspection from the perspective of accounting information distortion.