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近年来,我国会计秩序出现紊乱,个别上市公司挖空心思编造假业绩,配合一些不法证券投机商操纵股价,非法牟取暴利,给整个国家的证券市场带来极大的危害,给广大投资者带来了巨大的损失。从某种意义上讲,会计信息失真和会计造假的问题已经成为阻碍我国经济发展的一个毒瘤。本文试图分析会计信息失真的原因,找出解决会计信息失真的对策。我国新修订的《会计法》,要求会计提供的信息必须“真实、完整”。国际会计准则委员会在其制定的《编报财务报表的框架》中,规定企业对外财务报表必须具备“可理解性、相关性、可靠性、可比性”四个基本质量特征,并把“可靠性”作为四项质量要求的核心。然而,在现实生活中,会计信息
In recent years, there has been a disorder in the accounting system in our country. Some listed companies have done their best to create fake financial results, manipulated stock prices with some unscrupulous securities speculators and illegally reap huge profits. This has brought tremendous damage to the securities markets of the entire country and brought investors Huge loss. In a sense, the problem of accounting information distortion and accounting fraud has become a malignant tumor that hinders the economic development of our country. This article attempts to analyze the causes of accounting information distortion and find out the countermeasures to solve the distortion of accounting information. China’s newly revised “Accounting Law” requires that the information provided by accounting must be “true and complete.” The IASB, in its “Framework for Compiling Financial Statements”, stipulates that the external financial statements of an enterprise must have four basic quality characteristics of "intelligibility, relevance, reliability and comparability Reliability as the core of the four quality requirements. However, in real life, accounting information