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会计信息是人们在经济活动过程中运用会计理论和方法,通过会计实践获得反映会计主体价值运动状况的经济信息。会计信息失真是指会计信息没有能够真实地反映客观经营活动。会计信息失真对于企业本身,甚至于整个国民经济都有着不可估量的负面作用。本文拟通过对会计信息的失真的表现与原因分析,提出一些治理会计信息失真的防范对策。
Accounting information is the use of accounting theory and methods in the process of economic activities, through the accounting practice to obtain economic information reflecting the movement of the value of the accounting subject. Accounting information distortion refers to the accounting information can not truly reflect the objective business activities. Accounting information distortion for the enterprise itself, and even the entire national economy has an immeasurable negative effect. In this paper, through the analysis of the performance and reason of the distortion of accounting information, some countermeasures against the distortion of accounting information are proposed.