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企业是否能够对自身未来发展做出正确的决策与会计信息的准确性、真实性息息相关。真实、准确的会计信息不仅能够对企业的经营管理情况进行全面反映,而且还对企业未来发展起着风向标的作用。目前,我国很多企业由于利益原因或多或少地存在着一些会计信息失真的问题,不仅对企业发展造成一定影响,而且还危害了市场的健康发展。本文就会计信息失真和成因进行了讨论,并提出了几点完善措施。
Whether the enterprise can make the right decision about its own future development is closely related to the accuracy and authenticity of the accounting information. The true and accurate accounting information not only can fully reflect the operation and management of the enterprise, but also plays an important role in the future development of the enterprise. At present, many enterprises in our country have more or less some problems of accounting information distortion because of their interests, which not only affects enterprises’ development but also endangers the healthy development of the market. This article discusses accounting information distortion and causes, and puts forward some measures to improve.