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会计信息对企业来说是最重要的信息形式之一,其是否真实关系着企业、乃至整个国家的利益及正常的经济运行秩序。但是近年来,企业会计信息失真的情况已成为众多企业普遍面临的问题,失真范围之广、程度之深,着实让企业和国家担忧。本文从分析会计信息失真的形式、原因入手,对如何治理企业会计信息失真进行了探讨,以期能为我国经济快速发展提供理论借鉴。
Accounting information for the enterprise is one of the most important forms of information, whether it really relates to the interests of enterprises, and even the entire country and the normal economic order. However, in recent years, the distortion of accounting information in enterprises has become a common problem faced by many enterprises. The scope of distortion is wide and deep, which really worries enterprises and the country. This article starts from the analysis of the form and the reason of accounting information distortion, and discusses how to manage the distortion of enterprise accounting information, with a view to providing theoretical reference for our country’s rapid economic development.