论文部分内容阅读
真实性和可靠性是会计信息的生命,真实的会计信息是决策者进行经济决策的重要依据之一。但是我国当前会计信息失真现象还在一定范围内存在,严重危害着我国经济的运行秩序和发展,只有从企业制度、会计内控制度和监督机制上进行完善,才能从根本上遏制住会计信息的失真,提高会计信息的质量,让会计信息真实地反映客观的经济活动,为我国的经济发展决策服务。
Authenticity and reliability are the life of accounting information. Real accounting information is one of the important bases for decision makers to make economic decisions. However, the current distortion of accounting information in our country still exists within a certain range, which seriously endangers the operation order and development of our economy. Only by perfecting the enterprise system, accounting internal control system and supervision mechanism can we fundamentally contain the distortion of accounting information , Improve the quality of accounting information, let the accounting information truly reflect the objective economic activities and serve our country’s economic development decision-making.