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2007年1月1日起起施行的新的《企业会计准则—基本准则》第二章明确了会计信息质量要求。会计信息是使用者进行决策的重要依据,相关、真实、及时、可靠的会计信息是使用者作出正确决策的基本前提和条件。本文阐述了施工企业会计信息失真的成因,并提出了预防会计信息失真的有效措施和治理对策。
The new Accounting Standard for Business Enterprises - Chapter II of the Basic Standard, which came into force on January 1, 2007, clarifies the quality requirements of accounting information. Accounting information is an important basis for users to make decisions. Relevant, real, timely and reliable accounting information are the basic preconditions and conditions for users to make correct decisions. This paper describes the causes of accounting information distortion in construction enterprises and puts forward effective measures to prevent accounting information distortion and countermeasures.