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会计信息的真实和准确始终关系着企业的发展,是企业在激烈的市场竞争中取得优势并发展壮大的必要因素。但随着市场经济的快速发展,一些行业、企业出现了多种会计信息失真的现象。以房地产行业为例,个别房地产企业利用行业会计制度中的一些问题、漏洞等获取不正当利益,可以说,房地产行业会计信息失真的现象还是比较严重的,这对房地产企业的发展甚至整个行业的发展都产生了很大的负面影响。
The true and accurate accounting information is always related to the development of enterprises, enterprises in the fierce competition in the market to obtain advantages and to grow and develop the necessary factors. However, with the rapid development of market economy, many industries and enterprises have experienced various phenomena of accounting information distortion. Take the real estate industry as an example, some real estate enterprises use some problems and loopholes in the industry accounting system to obtain improper benefits. It can be said that the distortion of accounting information in the real estate industry is still rather serious. This is a serious problem for real estate enterprises and even for the entire industry Development has had a great negative impact.