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在现代市场经济条件下,企业要依靠市场经济而发展,而市场经济要依靠资本市场的发展,所以企业要取得资本市场和社会的信任尤为重要。为了取得资本市场和社会的信任,企业必须向他们提供自身的一些重要信息。但是社会上的一些企业为了寻求利益,往往会提供一些虚假的会计信息。当这些虚假信息充斥资本市场时,人们就不能准确地了解企业的会计信息,从而误导他们的投资决策。因此,我们要努力加强会计信息质量的真实性,使得我国经济能够得到健康的发展。
Under the condition of modern market economy, enterprises must rely on the market economy and the market economy depends on the development of the capital market. Therefore, it is particularly important for the enterprises to gain the trust in capital markets and society. In order to gain the trust in capital markets and society, companies must provide them with some important information about themselves. However, some enterprises in the society tend to provide some false accounting information in the interests of seeking benefits. When these false information flooded the capital markets, people could not accurately understand the accounting information of enterprises and thus mislead their investment decisions. Therefore, we must strive to strengthen the authenticity of the quality of accounting information so that our economy can achieve healthy development.