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随着我国市场经济的不断深化以及现代企业制度的推进,对会计信息质量提出了越来越高的要求。近些年来,我国暴露出一些会计造假事件,使得会计信息失真成为社会关注的焦点问题。会计信息失真对企业经营、投资者利益以及国家经济秩序的稳定都有着巨大的危害,会计信息对于企业的经营和发展起着监督和决策的作用。本文基于此对会计信息失真的原因进行探析,并提出相应的对策建议。
With the continuous deepening of China’s market economy and the promotion of the modern enterprise system, the quality of accounting information is set higher and higher requirements. In recent years, some accounting fraud events have been exposed in our country, making the distortion of accounting information become the focus of the society. Accounting information distortion has tremendous harm to the operation of enterprises, the interests of investors and the stability of the national economic order. Accounting information plays a role of supervision and decision-making for the operation and development of enterprises. Based on this, this paper analyzes the causes of accounting information distortion and puts forward corresponding countermeasures and suggestions.