论会计信息失真的成因及对策

• 作 者: 蒋延华
• 机 构: 长江师范学院财经学院,
• 出 处: 市场观察
• 发表日期: 2016年S2期

会计的重要性与社会的经济发展程度存在紧密相连的关系。实际上,在现代信息时代,会计的重要性在很大程度上就是会计信息的重要性,也就是会计信息所传递的价值体现出来的。不管从企业自身角度分析还是从外部客观存在因素分析,会计信息都有着不可替代的作用。然而,近些年,会计信息的真伪性却越来越值得去怀疑。因此,文章重点探讨了会计信息失真的原因,并进一步给出相应的解决方案。

The importance of accounting and social economic development are closely linked. In fact, in the modern information age, the importance of accounting is to a large extent the importance of accounting information, that is, the value conveyed by accounting information. Regardless of the analysis from the perspective of their own business or from the external objective analysis of factors, accounting information has an irreplaceable role. However, the authenticity of accounting information has become more and more questionable in recent years. Therefore, the article focuses on the causes of accounting information distortion, and further gives the corresponding solutions.