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会计作为现代化经济管理的重要组成部分,它所提供的会计信息尤为重要。它不但可以满足企业管理者加强企业管理的需要,还可以满足有关部门、单位和个人了解企业生产经营状况和经营成果的需要。随着社会经济的发展,经济业务日趋复杂,会计信息所起的作用就越来越大,对会计信息的质量要求也就越来越高。但是就目前情况来看,会计所提供的信息有的不能如实反映生产经营活动的全过程。近年来财政部针对会计信息质量的抽查表明,我国会计信息失真相当普遍,给企业和社会造成相当大的损失,分析会计信息失真的原因并提出对策。
Accounting as an important part of modern economic management, accounting information provided by it is particularly important. It can not only meet the needs of business managers to strengthen business management, but also to meet the relevant departments, units and individuals to understand the production and operation status and business needs. With the development of society and economy, the economic business is becoming more and more complicated, accounting information plays an increasingly important role, and the quality of accounting information is also getting higher and higher. However, at present, some information provided by accounting firms can not accurately reflect the whole process of production and business activities. In recent years, the Ministry of Finance checks for the quality of accounting information shows that the distortion of accounting information in our country is quite common, causing considerable losses to enterprises and society, analyzing the causes of accounting information distortion and putting forward countermeasures.