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随着我国市场经济的快速发展,特别是改革开放后,企业间的竞争变得尤为激烈。作为对企业经济价值进行评价的财务信息,是企业经营管理的核心;此外,财务信息也是保障国民经济健康发展的命脉,国家统计信息与宏观经济信息都来源于真实有效的财务信息。由此可见,财务信息的真实性尤为重要。本文结合财务信息管理的实际情况,指出造成财务信息失真的原因,并提出提高财务信息真实性的对策。
With the rapid development of China’s market economy, especially after the reform and opening up, competition among enterprises has become even more intense. As the financial information to evaluate the economic value of the enterprise, it is the core of the enterprise management. In addition, the financial information is also the lifeblood of the healthy development of the national economy. Both the national statistical information and the macroeconomic information come from the real and effective financial information. This shows that the authenticity of financial information is particularly important. Based on the actual situation of financial information management, this paper points out the reasons for the distortion of financial information and puts forward countermeasures to improve the authenticity of financial information.