论文部分内容阅读
企业会计信息是根据统一规范编制的、反映企业经营成果、财务状况及现金流量的会计报表组成的财务报告系统。主要包括:资产负债表、利润表、现金流量表、所有者权益变动表以及财务报表附注等。随着社会主义市场经济的发展,会计信息越来越成为广大投资者进行投资决策的重要依据,更是国家制定宏观调控政策的重要信息来源。因此,可靠性和相关性是会计信息的生命。但是,现实生活中,会计信息失真是普遍
The accounting information of a company is a financial reporting system composed of accounting statements prepared in accordance with unified norms and reflecting the operating results, financial status and cash flow of the enterprise. Mainly include: balance sheet, income statement, cash flow statement, changes in owners’ equity and notes to the financial statements. With the development of the socialist market economy, accounting information is increasingly becoming an important basis for investment decisions made by a large number of investors. It is also an important source of information for the formulation of macro-control policies by the state. Therefore, reliability and relevance are the life of accounting information. However, in real life, accounting information distortion is common