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会计信息既是直接使用者进行经济决策的重要依据,也是国家统计信息及宏观经济信息的主要来源,因此会计信息质量的高低直接影响着微观经济和宏观经济决策。然而会计造假使会计信息与实际严重偏离,已严重影响了微观经济与宏观经济决策,甚至扰乱了正常的经济秩序。本文将从会计信息的重要性、会计信息的现状、国家及有关部门针对会计造假已采取的措施等方面进行分析,探讨如何从根本上解决会计造假。
Accounting information is not only an important basis for direct users to make economic decisions, but also the main source of national statistical information and macroeconomic information. Therefore, the quality of accounting information directly affects the microeconomic and macroeconomic decision-making. However, accounting fraud seriously deviates from the actual accounting information has seriously affected the microeconomic and macroeconomic policy-making, or even disturb the normal economic order. This article will analyze the importance of accounting information, the status quo of accounting information, the measures taken by the state and relevant departments for accounting fraud and other aspects to explore how to fundamentally solve accounting fraud.