论文部分内容阅读
会计信息失真现象已成为影响企业形象的主要原因之一,并且对整个社会诚信体系的建设带来了不利的影响。企业的会计信息失真现象屡有发生,要不断地健全市场经济体制下对于企业财务信息披露真实性的监督就要完善企业的外部监督环境,同时加大企业独立董事和监事的监督力度,不断提高企业财务人员的职业道德水平,进一步遏制会计失真现象的发生。
The phenomenon of accounting information distortion has become one of the main factors affecting corporate image, and it has adversely affected the construction of the whole society’s credit system. The phenomenon of accounting information distortions has occurred frequently. To continuously improve the supervision of the authenticity of financial information disclosure under the market economy system, it is necessary to improve the external supervision environment of the company, and at the same time, strengthen the supervision of the independent directors and supervisors of the company and continuously improve. The professional ethics level of corporate finance personnel further curbs the occurrence of accounting distortions.