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随着我国会计准则体系的建立与完善,会计信息质量有了显著提高,但会计信息失真问题仍未得到根本解决,治理会计信息失真就成为我国现代企业制度建立和发展过程中的重要课题。
With the establishment and improvement of China’s accounting standards system, the quality of accounting information has been significantly improved, but the problem of accounting information distortion has not yet been fundamentally solved. The distortion of accounting information has become an important issue in the process of establishing and developing the modern enterprise system in our country.