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真实性原则是会计活动发展最重要的准则之一,然而随着现代经济社会的发展,会计所面临的经济环境日趋复杂,会计信息失真现象越来越普遍,涉及的范围也越来越广,会计信息真实性问题急需解决。本文通过分析会计信息失真的原因,并为改善会计失真现象提出几点建议,希望对于会计行业的发展有所帮助。
The principle of authenticity is one of the most important guidelines for the development of accounting activities. However, with the development of modern economy and society, the economic environment faced by accounting has become more and more complicated. The phenomenon of accounting information distortion is becoming more and more widespread, The authenticity of accounting information urgently needs to be resolved. This paper analyzes the reasons for the distortion of accounting information and puts forward some suggestions to improve the accounting distortion, hoping to help the development of the accounting profession.