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会计信息的真实与有效,对于企业管理和决策起着关键作用。但是,目前我国会计信息失真的现象相当严重。通过正确区分会计失真,深入分析会计信息失真的原因,指出要提高会计信息质量,必须建立、健全内部控制制度,加强会计基础工作建设,并通过三位一体的会计监督机制,从根本上解决会计信息失真的问题。
The true and effective accounting information plays a key role in business management and decision-making. However, the current distortion of accounting information in our country is quite serious. By correctly distinguishing accounting distortions, this paper deeply analyzes the causes of accounting information distortion and points out that in order to improve the quality of accounting information, we must establish and improve the internal control system, strengthen the construction of accounting basic work, and solve the accounting information distortion fundamentally through the trinity accounting supervision mechanism The problem.