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会计作为经济管理工作的重要组成部分,她的重要作用就是正确地反映经济活动的客观过程及其结果,向有关部门或方面提供精确的会计信息。现在,会计信息的提供者为了达到某一目的,任意篡改会计信息,会计信息失真已经发展到了相当严重的程度。因此,深入提示会计信息失真的危害,研究会计信息失真的原因,就成为摆在我们面前的一个亟待解决的课题。
Accounting as an important part of economic management, her important role is to accurately reflect the objective process of economic activities and the results, to provide relevant departments or aspects of accurate accounting information. At present, accounting information providers have arbitrarily tampered with accounting information in order to achieve a certain goal. Accounting information distortion has been developed to a very serious degree. Therefore, in-depth suggestion of the harm of accounting information distortion and the reason of accounting information distortion have become an urgent problem to be solved before us.