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会计工作的基本任务就是为包括所有者在内的各方面提供经济决策所需要的信息,会计信息质量的高低是评价会计工作成败的标准,因此会计诚信问题主要表现为会计信息是否真实。在财政部会计信息质量检查历次公告中均显示在实际工作中存在着会计做假账行为,也说明了会计行业出现了诚信危机。因此,必须治理会计信息失真,构建会计诚信体系。
The basic task of accounting work is to provide the information needed for economic decision-making for all aspects including the owner. The quality of accounting information is the standard to evaluate the success or failure of accounting work. Therefore, the problem of accounting honesty mainly manifests whether the accounting information is true or not. In the Ministry of Finance accounting information quality inspection of previous announcements have shown in the actual work of accounting fraud do exist, but also shows the integrity of the accounting profession there has been a crisis. Therefore, we must manage the distortion of accounting information and construct the accounting integrity system.