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会计信息是单位或企业进行经济决策的重要依据,其主要目标就是对企业或者单位会计主体的经济活动进行核算,通过会计信息反映企业或者单位会计主体经济活动的信息或变化,向投资人或利益关系人提供客观、公正和有用的信息,投资人或利益关系人可以根据会计信息做出正确的判断和决策。虚假会计信息而形成的会计信息失真可能会误导投资人或利益关系人做出错误的判断,给国家和个人造成损失。该文重点分析了企业会计信息失真对国家和企业经济活动造成的危害及形成的原因,并提出了应对措施。
Accounting information is an important basis for a unit or enterprise to make economic decisions. Its main objective is to account for the economic activities of an enterprise or unitary accounting entity, to reflect the information or changes in the economic activities of an enterprise or entity’s accounting entity through accounting information, Affiliates provide objective, fair and useful information, and investors or stakeholders can make correct judgments and decisions based on accounting information. The distortion of accounting information caused by false accounting information may mislead the investors or stakeholders in making wrong judgments and cause losses to the country and individuals. The paper analyzes the harms caused by the distortion of accounting information of enterprises on the economic activities of the state and enterprises and the reasons for their formation, and puts forward the countermeasures.