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当前,我国会计信息失真问题暴露得越来越多,企业篡改会计数据、账实不符、假账真做、真账假算、虚盈实亏或虚亏实盈等现象时有发生,会计信息失真已严重影响了我国正常的经济秩序。本文分析了会计信息失真对企业和社会经济生活所造成的种种危害,从会计制度、监督机制、职业道德、电算技术等方面剖析了会计信息失真的原因,并在此基础上提出了综合治理的对策。
At present, the problems of distortion of accounting information in our country are exposed more and more. Enterprises often change accounting data, do not conform to the actual account, Distortion has seriously affected our normal economic order. This article analyzes the harm caused by accounting information distortion to enterprises and social economic life, analyzes the causes of accounting information distortion from the aspects of accounting system, supervision mechanism, professional ethics, computer technology and so on. Based on this, Countermeasures.