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会计信息失真,是当前会计工作亟待解决的重要问题。1996年国务院发出了“整顿会计工作秩序,进一步提高会计质量的通知”。朱镕基总理曾提出整顿会计工作秩序“约法三章”。这对纠正当前会计信息失真,提高会计工作质量,无疑起了重要的促进作用。但会计信息失真的问题,并未根本扭转,有些单
The distortion of accounting information is an important issue urgently needed to be solved in the current accounting work. In 1996, the State Council issued the Circular on Rectifying the Order of Accounting and Further Improving the Accounting Quality. Premier Zhu Rongji put forward the rectification of accounting work order “about the three chapters.” This will undoubtedly play an important role in promoting the correct accounting information distortion and improving the quality of accounting work. However, the problem of distortion of accounting information has not been fundamentally reversed, with some exceptions