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随着我国资本市场和证券市场的不断完善和发展,会计信息在现代经济生活中发挥着越来越重要的作用,提供真实可靠的会计信息是会计的基本目标,而目前我国的会计信息失真问题也成为了社会关注的焦点,会计信息失真严重危害了国家、企业和广大公众的利益。因而,有效解决会计信息失真问题具有重要的现实意义。本文通过研究分析会计信息失真的成因,从而提出适当的治理对策。
With the continuous improvement and development of China’s capital market and securities market, accounting information plays an increasingly important role in modern economic life. Providing true and reliable accounting information is the basic objective of accounting. At present, the problem of accounting information distortion in our country Has also become the focus of the society. The distortion of accounting information has seriously endangered the interests of the state, enterprises and the general public. Therefore, to effectively solve the problem of accounting information distortion has important practical significance. This paper analyzes the causes of accounting information distortion and puts forward appropriate governance measures.