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会计信息失真是指会计信息的形成与提供违背了真实性原则,不能正确反映会计主体真实的财务状况和经营成果,普遍出现会计信息失真现象,给使用者提供了虚假情况,给决策者制定相关的政策带来了不利影响,已经严重地影响了国民经济的正常运行,成为当前会计改革的重要内容。文章针对其产生的原因,提出了加强会计诚信建设与会计监督应采取的对策。
The distortion of accounting information refers to the fact that the formation and provision of accounting information violate the principle of authenticity, fail to correctly reflect the true financial status and operating results of accounting entities, and generally lead to the distortion of accounting information, provide users with false information and make decisions to policy makers Policy has brought adverse effects, has seriously affected the normal operation of the national economy has become an important part of the current accounting reform. In view of its causes, this paper puts forward some countermeasures that should be taken to strengthen the construction of accounting integrity and accounting supervision.