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真实性是会计信息的本质属性,任何会计信息,只要违背了真实性就会在不同程度上造成会计信息质量问题,即会计信息失真。会计信息失真的原因是多方面的,有企业内部因素,也有外部因素;有客观原因,也有主观原因。文章将从政府部门、财会人员、企业、会计法规制度及监督机制等五个方面对会计信息失真的原因进行分析,并提出相关的治理措施。
Authenticity is the essential attribute of accounting information, any accounting information, as long as the violation of the authenticity will result in varying degrees of accounting information quality problems, accounting information distortion. Accounting information distortion for many reasons, there are internal factors, but also external factors; there are objective reasons, but also subjective reasons. The article will analyze the causes of accounting information distortion from five aspects of government departments, financial and accounting personnel, enterprises, accounting rules and regulations and supervision mechanism, and put forward relevant governance measures.