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近年来,随着中外会计舞弊案件不断揭诸于世,人们对会计工作的真实性、可靠性产生了怀疑,引发了对会计信息的信任危机。会计信息质量问题已成为严重制约和阻碍经济发展的一大瓶颈问题。如何提高会计信息质量,保证会计信息的真实、可靠,从而保证社会经济的有效运行,是我国建立和发展社会主义市场经济迫切需要解决的重要问题。一、会计信息失真的原因首先,会计法规以及会计制度自身的不完善导致会计信息失真。一方面由于会计准则的制定和实施在很大程度上是一种单方面的政府行为,政府为了
In recent years, as the cases of accounting fraud in China and abroad have been exposed to the world, people have cast doubt on the authenticity and reliability of accounting work and triggered a crisis of trust in accounting information. The quality of accounting information has become a major bottleneck that seriously restricts and impedes economic development. How to improve the quality of accounting information, ensure the authenticity and reliability of accounting information, and ensure the effective operation of social economy is an urgent and urgent issue to be solved in establishing and developing the socialist market economy in our country. First, the reasons for the distortion of accounting information First of all, accounting rules and accounting system itself led to the imperfection of accounting information distortion. On the one hand, since the formulation and implementation of accounting standards are largely unilateral government acts,