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会计信息质量失真,是指会计报表所提供的会计信息未能反映该会计主体真实有经营成果和财务状况。不仅包括会计工作失误,而且还包括会计造假甚至会计欺诈,后一种比前一种的危害更大。如果会计信息质量不真实、不完整,从微观上讲,不能正确反映单位的财务状况;宏观上讲,它不仅违反了真实性原则,还助长浮夸之风,败坏社会风气,误导财经信息,造成宏观决策失误。
The quality of accounting information is distorted, which means that the accounting information provided in accounting statements fails to reflect the real operating results and financial status of the accounting entity. Not only accounting errors, but also accounting fraud or even accounting fraud, the latter a more harmful than the previous one. If the quality of accounting information is untrue and incomplete, it can not reflect the unit’s financial status from a microcosmic point of view. On the macroscopic level, it not only violates the principle of authenticity, but also encourages exaggerated style, corrupting social norms and misleading financial information, resulting in Macro decision-making mistakes.