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会计信息是会计工作人员在经济活动中运用一定的会计准则和方法对会计主体的价值运动进行反应的信息,会计信息对企业的经营决策有着十分重要的指导意义,会计信息的作用十分重要,然而会计信息失真现象也日益严重,严重影响了市场经济秩序,因此,必须对会计信息失真现象进行控制。本文总结了会计信息失真的原因,并提出了会计信息失真的控制措施,希望能够有效改善会计信息失真现象。
Accounting information is the accounting staff in the economic activities of the use of certain accounting standards and methods of value movement of the accounting subject to respond to the information, accounting information on the business decision-making has a very important guiding significance, the role of accounting information is very important, however The phenomenon of accounting information distortion is also worsening day by day, which seriously affects the order of market economy. Therefore, the distortion of accounting information must be controlled. This article summarizes the causes of accounting information distortion, and puts forward the control measures of accounting information distortion, hoping to effectively improve the accounting information distortion.