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会计是管理的中心环节,是一切经济管理活动的基础,真实性是会计工作的最基本要求。但会计信息失实越来越严重,虚假的会计信息容易导致国家宏观决策失误,影响到国家的分配政策、投资决策和财政收入的实现。更严重的是,虚假的会计信息成为某些人骗取“乌纱帽”的资本,为经济犯罪活动开了方便之门,败坏了党风和社会风气,会计信息的治理已刻不容缓。
Accounting is the central aspect of management and the basis of all economic management activities. Authenticity is the most basic requirement of accounting work. However, accounting information is more and more unrealistic. False accounting information can easily lead to the country’s macro decision-making mistakes, affecting the country’s distribution policy, investment decisions and the realization of fiscal revenue. More seriously, the false accounting information has become the capital for some people to cheat the “black hat”, which has opened the door to economic crimes and ruined the style of the party and the social ethos. The management of accounting information has become imperative.