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近年来会计信息失真问题备受关注,在一定意义上已超出了会计范畴而演变成一种较严重的社会问题。笔者认为,可通过加强会计控制建设来治理会计信息失真。传统的会计控制是指会计人员通过对反映经济业务的原始凭证的复核与检查以证实其是否真实地记录了各项客观的经济业务;在此基础上,通过对记账凭证、各类账簿及报表的相互核对及审阅,实现对经济业务的监督与控制。在所有权与经营权合一的情况下,单一的控制环境使会计履行控制与监督职能比较容易,会计信息输
In recent years, attention has been paid to the problem of accounting information distortion, which in a certain sense has gone beyond the scope of accounting and evolved into a more serious social problem. In my opinion, we can control accounting information distortion by strengthening accounting control. The traditional accounting control refers to the accountants through the review and inspection of the original documents reflecting the economic business to confirm whether it has truly recorded the objective economic business; on this basis, the accounting vouchers, all kinds of books and Check and check the statements of each other, to achieve the supervision and control of economic operations. In the case of a combination of ownership and management rights, a single control environment makes it easier for the accountants to perform their control and supervision functions. Accounting information is lost