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会计信息的真实性是会计工作的生命,然而,目前普遍的会计信息失真问题已成为困扰经济发展的一个难题。因而,探讨会计信息普遍失真的根本原因,寻求解决对策,显得尤为必要。鉴于此,本文从我国法律制度存在的缺陷、政府相关行为的影响、企业内部控制制度的不规范等方面简要分析了会计信息失真的原因,并从改善法律环境、规范政府职能、健全内部控制制度等角度出发,初步提出了应对会计信息失真的对策。
The authenticity of accounting information is the life of accounting work. However, the current widespread distortion of accounting information has become a problem that plagues economic development. Therefore, to explore the general causes of accounting information distortion, seek solutions to the problem, it is particularly necessary. In view of this, this article briefly analyzes the reasons for the distortion of accounting information from the flaws in the legal system of our country, the influence of government-related behavior and the non-standardization of the internal control system of the company. From the point of improving the legal environment, standardizing the government functions and improving the internal control system From the angle of view, the countermeasures to deal with the distortion of accounting information are proposed.