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会计信息失真严重影响了国民经济发展的秩序,造成国有资产流失,滋生和掩盖腐败。为此国家采取了一些列方法,如修订《中华人民共和国会计法》、实行稽查特派员制度等。但是这些法律和制度的完善还是不能将会计信息失真这一问题解决,本文笔者在对会计信息失真现象及概念认真分析后,研究我国会计信息失真的现状,然后在该现状中发现会计信息失真这种情况发生的原因,最后通过对企业的治理、对相关人员的治理、对法律制度的完善等方面来保证会计信息的真实性。
The distortion of accounting information has seriously affected the order of national economic development, resulting in the loss of state assets and breeding and concealing corruption. To this end the country adopted a number of methods, such as the revision of the “People’s Republic of China Accounting Law,” the implementation of the system of inspectors. However, the perfection of these laws and systems can not solve the problem of accounting information distortion. After the author carefully analyzes the phenomena and concepts of accounting information distortion, the author studies the status quo of accounting information distortion in our country, and then finds the distortion of accounting information in this situation The reasons for the occurrence of the situation, and finally through the management of enterprises, the management of relevant personnel, the legal system to improve, etc. to ensure the authenticity of accounting information.