企业会计信息失真原因及解决措施

• 作 者: 俞杰
• 机 构: 山西省太原市热力实业有限公司,
• 出 处: 经贸实践
• 发表日期: 2016年20期
• 关键词: 会计信息失真 企业会计 解决措施 会计信息造假 扰乱市场 假发票 配比原则 财务收支 核算方法 企业经济效益

近年来我国经济快速发展,对企业会计要求也日益严格。但综合我国企业现实情况来看,多数企业会计信息质量不高,甚至出现信息造价和舞弊等现象,致使会计信息严重失真,不能真正发挥会计的职能作用。企业会计信息的失真不仅会给企业自身带来严重的不利影响,同时还会扰乱市场秩序,因此应当高度重视企业会计信息质量。本文针对企业会计信息失真原因进行研究,深入剖析其解决措施。

In recent years, China’s rapid economic development, corporate accounting requirements are increasingly stringent. However, according to the reality of our country’s enterprises, the quality of accounting information in most enterprises is not high, and even the phenomena of information cost and fraud lead to serious distortion of accounting information and can not really play the functional role of accounting. The distortion of enterprise accounting information will not only bring serious adverse effects to the enterprise itself, but also disrupt the market order. Therefore, the quality of accounting information should be paid great attention to. In this paper, the causes of corporate accounting information distortion research, in-depth analysis of its solutions.