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会计信息失真严重损害着国家和社会公众的利益,干扰着国家宏观调控政策,扰乱着市场经济秩序。治理会计信息失真是我国现代企业制度建立和发展过程中的重要课题。由于会计信息的产生要经过经济业务数据的收集,加工整理和输出三个主要环节,本文就试图从这三个环节来谈谈会计信息的治理。 一、经济业务数据的收集环节。此环节是会计处理的起点与基础,主要包括取得和填制原始凭证。原始凭证的取得、填制必须以经济事实为依据,内容必
The distortion of accounting information has seriously damaged the interests of the state and the general public, interfered with the state macro-control policies and disturbed the market economic order. The distortion of accounting information is an important issue in the establishment and development of modern enterprise system in our country. Because the accounting information is generated through the three major aspects of economic business data collection, processing and output, this article attempts to talk about accounting information governance from these three aspects. First, the collection of economic business data link. This link is the starting point and basis of accounting treatment, including obtaining and filling original documents. The acquisition of the original voucher, filling must be based on economic facts, the content will be