论文部分内容阅读
企业会计信息不但具有一般信息的特征,还具有很强的现实意义,会计信息的准确性对企业的经济决策和管理活动有十分重要的作用。现阶段,由于会计信息管理不规范、会计工作人员职业道德的缺失等原因,企业会计信息的真实性受到严重威胁,信息失真现象非常严重,已经引起了社会的高度重视。本文总结了会计信息真实性的重要意义,分析了企业会计信息失真的现状、特点和危害,探讨了企业会计信息失真的成因,最后提出了治理我国企业会计信息失真问题的具体对策。
Enterprise accounting information not only has the characteristics of general information, but also has strong practical significance. The accuracy of accounting information plays an important role in the economic decision-making and management activities of enterprises. At this stage, due to the non-standard accounting information management, lack of professional ethics of accounting staff and other reasons, the authenticity of corporate accounting information is seriously threatened. The phenomenon of information distortion is very serious and has drawn great attention from the society. This paper summarizes the significance of the authenticity of accounting information, analyzes the status quo, characteristics and harms of accounting information distortion, discusses the causes of enterprise accounting information distortion, and finally puts forward specific countermeasures to solve the problem of corporate accounting information distortion in our country.