解析会计信息失真现象

• 作 者: 陈冲
• 机 构: 中国石油吉林油田分公司,
• 出 处: 才智
• 发表日期: 2009年02期
• 关键词: 会计信息失真 社会经济秩序 税收流失 行业诚信 会计秩序 会计制度 账外账 造假案 会计工作秩序 变价收入

虚假的会计信息不仅危及到会计信息固有作用的发挥和广大投资者对整个会计行业诚信的怀疑,而且严重干扰了社会经济秩序,造成国家税收流失,助长了虚假浮夸之风和腐败现象,已影响到国家的长治久安。因此,研究会计信息失真的表现及形成原因,采取相应对策,大力整顿会计秩序已成为当务之急。

False accounting information not only endangers the inherent role of accounting information and investors’ suspicion of integrity in the entire accounting profession, but also seriously disrupts the social and economic order, resulting in the loss of tax revenue in the country, which has fueled the phenomenon of false exaggeration and corruption and has affected the To the country’s long-term peace and stability. Therefore, to study the performance of accounting information distortion and the reasons for its formation, to take appropriate countermeasures, and vigorously rectify the accounting order has become a top priority.