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2014年6月国务院发布《社会信用体系建设规划纲要(2014-2020年)》,加快社会信用体系建设,会计信用作为社会信用体系建设中重要的一部分,尚无行之有效的信用体系。而近年来,会计诚信缺失、财务数据失真、上市公司舞弊的问题却不断出现。鉴于此,本文通过分析上市公司会计信息失真的成因,提出加强会计信用体系建设的措施,营造诚信的会计职业环境。
In June 2014, the State Council promulgated the “Outline of the Social Credit System Construction Plan (2014-2020)” to speed up the construction of a social credit system. As an important part of the social credit system, accounting credit has no effective credit system. In recent years, the lack of accounting integrity, financial data distortion, the issue of fraud in listed companies has emerged. In view of this, this article analyzes the causes of distortion of accounting information in listed companies, puts forward measures to strengthen the construction of accounting credit system and create a good accounting profession environment.