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近年来接连发生的红光实业、郑百文、银广厦等会计丑闻说明,会计信息失真已经成为较普遍的社会现象。失真的会计信息充斥市场,干扰了党和政府的经济决策,影响了社会经济秩序。而造成会计信息失真的主要原因就是会计信息造假,这已成为目前一种广泛的、影响恶劣的社会问题。为此,必须分析各种造假的成因,采取得力措施,以防范会计信息失真。
In recent years, a series of accounting scandals such as Hongguang Industry, Zhengbaiwen and Yinuangxia have shown that accounting information distortion has become a more common social phenomenon. Distorted accounting information floods the market, disrupts the party’s and government’s economic decisions and affects the social and economic order. The main reason for the distortion of accounting information is the falsification of accounting information, which has now become a widespread and adversely affecting social issue. To this end, we must analyze the causes of various counterfeiting and adopt effective measures to prevent the distortion of accounting information.