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会计信息是企业管理者决策的重要依据,长期以来,连续不断发生会计造假而导致会计信息失真的事情时有发生,并逐步发展成为一个十分突出的问题,真实性是会计信息的生命。对国家、企业外部环境、企业内部会计管理等都非常重要。为此,要全面解决会计信息失真问题,必须从宏观到微观进行综合治理.本文试图通过挖掘会计信息失真的深层次因素及其危害性,探讨如何防范会计信息失真之策。
Accounting information is an important basis for the decision-making of enterprise managers. For a long time, accounting fraud has occurred constantly due to continuous accounting fraud, and gradually developed into a very prominent issue. The authenticity is the life of accounting information. It is very important to the country, the external environment of the enterprise and the internal accounting management of the enterprise. Therefore, in order to solve the problem of accounting information distortion in an all-round way, it is necessary to carry out comprehensive management from macroscopic to microcosmic.This paper attempts to explore how to prevent the accounting information distortion by digging the deep-seated factors and harmfulness of accounting information distortion.