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会计信息是一个国家经济运行过程中的重要信息,是国民经济发展不可缺少的信息资源,真实性是会计信息的生命,现实生活中,会计信息失真是社会经济活动中普遍存在的客观现象,对市场经济秩序和企业规范管理构成了严重威胁,损害了社会和公众利益,引起全社会的广泛关注。文章对会计信息失真的原因及其危害进行了分析,提出了提高我国会计信息质量的对策。
Accounting information is an important information in a country’s economic operation, an indispensable information resource in the development of national economy, and its authenticity is the life of accounting information. In real life, the distortion of accounting information is an objective phenomenon prevailing in social economic activities. The order of the market economy and the normative management of enterprises pose a serious threat to the society and the public, which has aroused widespread concern in the whole society. The paper analyzes the causes and the harms of the accounting information distortion and puts forward the countermeasures to improve the quality of the accounting information in our country.