论文部分内容阅读
随着改革开放进程加速,中国的经济发展世人瞩目,但无论是市场经济高度发达的欧美国家还是市场经济欠发达的发展中国家,会计信息失真的问题依然存在,尤其是一些上市公司的不负责任行为给会计信息使用者的决策造成了严重的干扰。运用伦理学理论来探讨会计信息失真的问题,以期从伦理学视角来研究和分析一些上市公司会计信息失真的形成原因,并且阐释存在的危害并提出具体的防范措施,以期解决实际问题。
With the acceleration of the process of reform and opening up, China’s economic development has attracted worldwide attention. However, whether it is a developed market economy in Europe and the United States or a market economy underdeveloped developing countries, the problem of accounting information distortion still exists, especially for some listed companies The responsibility behavior has caused serious interference to the accounting information user’s decision-making. Using ethics theory to discuss the problem of accounting information distortion, in order to study and analyze some accounting information distortion causes of listed companies from the ethics perspective, and explain the existing harm and put forward specific precautionary measures in order to solve practical problems.