论文部分内容阅读
财务报表是反映企业经营现状、管理现状、资产现状的重要信息,可以为企业债权人、投资者提供必要的财务信息,真实、完整的财务报表是债权人、投资者利益的重要保障。现阶段,我国企业财务报表失真的现象还是普遍存在的,缺乏对企业经济发展现状的真实刻画,无论对于企业可持续发展还是经济建设来说都是十分不利的,因此,针对财务报表失真的现状提出治理对策十分必要。
Financial statements are important information that reflects the status quo, management status quo and asset status of the enterprise. It can provide the necessary information for the creditors and investors of the enterprise. The true and complete financial statements are the important guarantee for the interests of creditors and investors. At this stage, the distortion of corporate financial statements in China is still widespread, the lack of a true picture of the status quo of corporate economic development, both for the sustainable development of enterprises and economic construction are very unfavorable, therefore, for the status of distorted financial statements Proposed governance measures are necessary.