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随着世界经济的发展,中国经济也是突飞猛进的巨变。随之改变的经济大环境,使得对企业的诚信度也有了更高的要求。但是常常与之相伴而生的便是企业会计信息的失真。一些企业只注重眼前短期利益,从而对会计信息进行粉饰,甚至制造虚假会计信息,以达到某种目的。这样做的后果就是,不仅严重破坏了市场经济的秩序,损害了社会公众的利益,而且阻碍了和谐社会、诚信社会的构建。本文分析企业会计信息失真与企业诚信缺失的原因,从而找到对策,以达到企业可持续性的长远发展。
With the development of the world economy, the Chinese economy is also a dramatic change by leaps and bounds. With the change of the economic environment, making the integrity of enterprises also have higher requirements. However, the attendant is often accompanied by the distortion of corporate accounting information. Some companies only focus on immediate short-term interests in order to whitewash accounting information, or even create false accounting information to achieve a certain purpose. The consequence of this is that it not only seriously undermines the order of the market economy, undermines the interests of the general public, but also hinders the construction of a harmonious society and an honest society. This article analyzes the reasons for the distortion of accounting information and the absence of corporate integrity in order to find countermeasures to achieve long-term sustainable development of enterprises.