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会计信息是社会经济活动的数据反映,它的真实性对于经济管理起着至关重要的作用。然而,近几年来由于受到经济利益的诱惑及有关制度上的缺陷,会计信息失真现象日益增多,严重的危害了正常的经济秩序,给国家和社会带来了巨大的经济损失。 一、会计信息失真的原因 导致会计信息失真的原因是多方面的,归纳起来,主要有以下几种: 1.会计制度不完善。我国会计制度的制定在空间上和时间上都与实际工作不相吻合,会计准则与会计实践通常存
Accounting information is a data reflection of social economic activities. Its authenticity plays a crucial role in economic management. However, due to the temptation of economic interests and the related system defects in recent years, the phenomenon of distortion of accounting information is increasing day by day, seriously damaging the normal economic order and bringing huge economic losses to the country and society. First, the causes of accounting information distortion led to accounting information distortion for many reasons, summed up, there are the following: 1. Accounting system is not perfect. The formulation of accounting system in our country does not coincide with the actual work both in space and in time. Accounting standards and accounting practice usually exist