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随着我国财务会计制度的改革,财务会计工作正沿着规范化、法制化的轨道发展,取得了举世的成绩,但是不容否认,会计信息失真现象仍日益严重。虽然近年来,我国理论界对会计信息失真的解决办法从各个层面作了分析研究,并提出了多种应对措施,但就总体而言,会计信息失真的状况尚未从根本上得到遏制。本文正是基于这种思考,结合我国的现状,提出了一些对策建议。
With the reform of China’s financial and accounting system, the financial accounting work is on the track of standardization and legalization and has achieved worldwide success. However, it can not be denied that the accounting information distortion is still worsening. Although in recent years, the theoretical circles in our country have analyzed and studied various solutions to the distortion of accounting information and put forward various countermeasures. However, as a whole, the distortion of accounting information has not been fundamentally deterred. Based on this kind of thinking, this article puts forward some countermeasures and suggestions according to the current situation in our country.