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众所周知,会计信息是反映过去的经济事项的,企业经营者可以运用会计信息预测未来的经济活动,然后做出正确的经济决策。经济越发展,会计越重要,真实性作为会计工作的根本,具有十分重要的作用。在经济迅速发展的今天,会计信息失真的现象却此起彼伏,屡见不鲜。不管是在中国,还是在外国,会计信息真实性的缺失让人很头疼。这个普遍存在的社会问题,直接阻碍了经济的发展,社会的进步,间接的损害了广大人民群众的利益。笔者在下文中将解释一下会计信息真实性的内涵,分析这种现象的原因及其带来的危害,进而提出相应的解决措施,希望能为会计虚假信息的治理者提供参考。
As we all know, accounting information reflects the past economic issues, business operators can use accounting information to predict future economic activity, and then make the right economic decision-making. The more economic growth, the more important accounting, the authenticity of accounting as the fundamental work has a very important role. Today, with the rapid economic development, the phenomenon of distortion of accounting information is not uncommon. Whether in China or abroad, the lack of authenticity of accounting information is a headache. This ubiquitous social problem directly hinders economic development and social progress and indirectly undermines the interests of the broad masses of the people. In the following, I will explain the connotation of the authenticity of accounting information, analyze the causes of the phenomenon and the harm it brings, and then put forward the corresponding solutions, hoping to provide a reference for the administrator of accounting false information.