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会计信息失真不仅有损企业形象,也给投资者利益和国有资产带来了损失,还扰乱了正常的市场秩序,必须采取有效措施减少会计信息失真现象发生。本文首先对会计信息失真进行了概述,然后指出了会计信息失真的危害,主要有误导投资者、造成了国有资产的流失、破坏市场秩序、不利于企业长期稳定发展四个方面,接着又分析了会计信息失真的成因,包括企业逐利行为、会计人员素质不高、内控制度不健全、外部监督不到位等方面,最后从提高企业管理者思想认识、强化会计人员综合素质、适当限制会计政策的自由选择、加强企业内控制度建设、健全外部监督体系五个方面提出了减少会计信息失真的对策建议。
The distortion of accounting information not only detracts from the corporate image, but also brings losses to investors and state-owned assets. It also disrupts the normal market order and must take effective measures to reduce the distortion of accounting information. This article first outlines the distortion of accounting information, and then points out the harm of accounting information distortion, mainly misleading investors, causing the loss of state assets, destroying the market order and not conducive to the long-term stable development of enterprises, and then analyzes The causes of the distortion of accounting information include the enterprise profit-seeking behavior, the poor quality of accounting personnel, the imperfect internal control system and the inadequate external supervision. Finally, from the aspects of improving the ideological understanding of enterprise managers, strengthening the overall quality of accountants and properly restricting the accounting policies Free choice, strengthen the internal control system, improve the external oversight system proposed countermeasures to reduce accounting information distortion.