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本文从会计基础研究理论出发,探讨虚假会计信息产生的内、外部原因,从不同层面剖析会计信息失真的根源,提出从加强法制建设、加大执法力度、净化会计行为环境和加强对会计人员的职业道德教育等方面着手治理虚假信息。
Based on the basic accounting theory of accounting, this paper discusses the internal and external causes of the formation of false accounting information, and analyzes the root causes of the distortion of accounting information from different aspects. The paper proposes that from the perspective of strengthening the construction of law system, intensifying the law enforcement, purifying the accounting behavior environment and strengthening the accounting staff Professional ethics education and other aspects of governance false information.