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本文指出在我国现阶段会计信息失真的表现、危害及影响并进行深入分析,从宏观和微观两方面提出治理会计信息失真问题的途径。宏观角度:(1)建立并完善会计法规和会计制度;(2)建立和完善监管机制,加强监控力度;(3)建立现代企业制度,完善产权结构;微观角度:(1)建立和完善企业内部控制,加强内部管理;(2)加强外部检查和监督,加大法律处罚力度;(3)加强会计队伍建设,提高会计人员素质。
This article points out the performance, harm and influence of accounting information distortion in our country at the present stage, and makes an in-depth analysis. It puts forward the ways to solve the problem of accounting information distortion from macro and micro aspects. From a macro point of view: (1) Establish and improve accounting regulations and accounting systems; (2) Establish and improve regulatory mechanisms to strengthen monitoring; (3) Establish a modern enterprise system and improve the property rights structure; (2) Establish and improve the enterprise Internal control and internal management; (2) to strengthen external inspection and supervision, and increase legal penalties; (3) to strengthen the construction of accounting team to improve the quality of accountants.