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随着我国社会主义市场经济的迅速发展,国有企业会计信息失真现象越来越严重,会计体制改革已经刻不容缓的。会计造假,引发国有资产的严重流失,国有企业投融资困难等问题,严重危害了我国社会的稳定和发展。分析会计信息失真的成因,努力研究解决对策与方法,提高会计信息的真实性和完整性,对国有企业发展有着十分重要的意义。本文在探讨了我国国有企业会计信息质量现状的基础上,分析了国有企业会计信息失真的原因,并提出了提高应对会计信息失真的对策和措施。
With the rapid development of China’s socialist market economy, accounting information distortion in state-owned enterprises is more and more serious. The reform of the accounting system has been urgently needed. Accounting fraud, causing serious loss of state-owned assets, state-owned enterprises financing difficulties and other issues, seriously jeopardizing the stability and development of our society. Analyzing the cause of accounting information distortion, trying hard to study countermeasures and methods, and improving the authenticity and integrity of accounting information are of great significance to the development of state-owned enterprises. Based on the discussion of the status quo of accounting information quality in state-owned enterprises in our country, this paper analyzes the reasons for the distortion of accounting information in state-owned enterprises and puts forward the countermeasures and measures to improve the distortion of accounting information.