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会计信息的真实与否对于会计信息的使用者,特别是投资者与管理者来说意义非凡,因为这关系到能否正确衡量企业的效益、能否做出正确的经济决策。在实际工作中,受人为等原因的影响,会计信息失真现象日渐普遍,已经成为一个备受关注的问题。文章分析了会计信息失真的不利影响,进而结合实际提出了相应的解决对策。
Whether the accounting information is true or not is of great significance to the users of accounting information, especially the investors and managers, because it is related to the correct measurement of the effectiveness of the enterprise and the correct economic decision-making. In practical work, influenced by human factors and other reasons, the distortion of accounting information is becoming more and more common and has become a subject of great concern. The article analyzes the unfavorable influence of the accounting information distortion, and then puts forward the corresponding solutions according to the actual situation.