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会计学是以数字的精确形式描述复杂社会现象的一种工具。它在现阶段有很多弊病 ,但其发展的动力决定了它的先进性。所以 ,现阶段以企业为导向运用会计信息是有效运用会计信息的正确方法。本文将从会计失真弊病及会计的先进性两个方面阐述此观点。一、会计失真众所周知 ,在现代
Accounting is a tool that describes complex social phenomena in the precise form of numbers. It has many shortcomings at this stage, but its motivation to develop determines its advanced nature. Therefore, the current stage of using enterprise-oriented accounting information is the correct way to use accounting information effectively. This article will elaborate this point of view from the two aspects of accounting malpractice and the advanced nature of accounting. First, accounting distortion is well known in the modern