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一、研究意义所谓会计信息失真,是指会计信息未能真实地反映客观的经济活动,给决策者的相关决策带来不利影响的一种现象。随着市场经济的发展,会计信息的内在价值日益为人们所认识。会计人员遵循真实客观的原则、以法定规则与程序归集而成的会计数据,成为政府部门、企事业单位乃至整个社会公众经济管理和投资决策的重要依据。但是,会计信息质量却为人们所普遍关注,究其原因在于虚假的会计信息频频出现,误导经济决策,扰乱经济秩序,损害投资者、债权人和国家的利益,同时也损害着会计人员本该具备的客观、公正、诚实的社会形象。
First, the research significance The so-called accounting information distortion refers to the accounting information fails to truly reflect the objective economic activity, to the decision-makers related adverse impact of a phenomenon. With the development of market economy, the intrinsic value of accounting information is increasingly recognized by people. Accounting staff to follow the true and objective principles, statutory rules and procedures collected from the accounting data has become an important basis for government departments, enterprises and institutions as well as the entire public economic management and investment decisions. However, the quality of accounting information is generally concerned by people. The reason is that false accounting information appears frequently, which misleads economic decision-making, disrupts economic order and damages the interests of investors, creditors and the state. At the same time, it damages the accounting staff should have Objective, fair and honest social image.