论文部分内容阅读
会计信息必须真实地反映企业的财务状况、经营成果和现金流量情况,是对会计的基本要求。然而,由于受到传统的影响和个体利益的驱使,当前一些企业会计信息失真现象比较严重,对我国市场经济建设与发展的制约效应,已经显现。因而,有效解决会计信息失真问题,成为我国会计界、经济界乃至我国政府面临的重大课题。1 会计信息失真的形成原因从逻辑上讲,不真实的会计信息都是“失真”的信息。区分“非故意失真”和“故意失真”十分必要。前者是指“非故意的过失”、“会计人员专业素养”等原因所导致的会计信息失真,比较容易克服和纠正。后者则是指“蓄意造假”或“故意造成会计信
Accounting information must truly reflect the financial status of enterprises, operating results and cash flow, is the basic requirements of accounting. However, due to the traditional influence and the individual interest, the current accounting information distortion of some enterprises is more serious, and the restrictive effect on the construction and development of the market economy in our country has appeared. Therefore, effectively solving the problem of distortion of accounting information has become a major issue for the Chinese accounting profession, the economic sector and even the Chinese government. 1 accounting information distortion causes Logically, the unrealistic accounting information are ”distorted “ information. It is necessary to distinguish between ”unintentional distortion“ and ”intentional distortion.“ The former refers to the ”unintentional negligence “, ”accounting professional qualifications “ and other causes of accounting information distortion, easier to overcome and correct. The latter refers to ”deliberate fraud “ or ”deliberately caused the accounting letter