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会计信息是企业管理者进行决策的重要依据,会计信息的真实性、可靠性及相关性是保证信息使用者做出正确决策的基本前提和条件,目前我国存在十分严重的会计信息失真问题,影响了会计信息使用者的正确决策,进而在宏观上影响国民经济的运行秩序和发展。探索会计信息失真的原因,是根治会计信息失真的必经之途,对整顿会计秩序,治理会计信息失真有着非常重要的意义。
Accounting information is an important basis for business managers to make decisions. The authenticity, reliability and relevance of accounting information are the basic prerequisites and conditions for ensuring that information users make correct decisions. At present, there is a serious problem of accounting information distortion in our country, which affects The correct decision-making by the users of accounting information, which in turn will affect the operational order and development of the national economy in the macroeconomic sense. To explore the causes of distortion of accounting information is the only way to cure the distortion of accounting information. It is very important to rectify the accounting order and control the distortion of accounting information.