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我国加入WTO以后,会计信息对现代企业的发展越来越受到有关部门的重视,但由于受到传统行为的影响和个体利益的驱动,当前一些企业会计信息失真现象比较严重,为此,很有必要对企业会计信息失真、危害、成因及治理对策进行深入的探讨。本文就会计信息失真的表现、成因入手进行分析,并就如何治理和解决会计信息失真的问题提出一些建议。
After China’s accession to the WTO, accounting information has drawn more and more attention from the relevant departments for the development of modern enterprises. However, due to the influence of traditional behaviors and the individual interests, the current accounting information distortion of some enterprises is quite serious. Therefore, it is very necessary On the enterprise accounting information distortion, damage, causes and governance measures in-depth discussion. This article analyzes the performance and causes of accounting information distortion, and puts forward some suggestions on how to manage and solve the problem of accounting information distortion.