论文部分内容阅读
会计信息作为一种重要的社会资源,是管理者、投资者、债权人以及社会公众评价企业财务状况、作出投资决策、防范经营风险的重要依据,因此规范会计行为,提高会计信息质量直接关系到市场经济的有序运转。然而在现实经济活动中,却存在会计信息质量不高、会计信息失真的普遍现象,给市场经济的健康发展带来了隐患。如何解决会计信息失真,保证会计信息质量的提高,已成为社会各界,特别是经济界十分关注的问题。
As an important social resource, accounting information is an important basis for managers, investors, creditors and the general public to evaluate the financial status of enterprises, make investment decisions and prevent business risks. Therefore, regulating accounting behavior and improving the quality of accounting information are directly related to the market Economic and orderly operation. However, in the actual economic activities, there is a common phenomenon that the quality of accounting information is not high and the accounting information is distorted, which brings risks to the healthy development of market economy. How to solve the distortion of accounting information and ensure the improvement of the quality of accounting information has become a topic of great concern to all walks of life in the society, especially the economic circles.