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我国加入WTO以后,会计信息对现代企业的发展越来越受到有关部门的重视。但由于受到传统的影响和个体利益的驱使,当前一些企业会计信息失真现象比较严重,严重损害了国家、企业和投资者的利益。会计信息失真是我国会计领域的一大顽疾,其风气之盛、牵涉面之广,匪夷所思。本文简要分析了企业会计信息失真的危害、原因和防范措施,希望对解决我国会计信息失真这一顽疾有所帮助。
After China’s accession to the WTO, the accounting information on the development of modern enterprises more and more concerned by the relevant departments. However, due to the traditional influence and the individual interests, some enterprises nowadays have serious distortion of accounting information, seriously damaging the interests of the state, enterprises and investors. Accounting information distortion is a major problem in the field of accounting in our country. The prevalence of the atmosphere, involving a wide range of subjects, incredible. This article briefly analyzes the harm, reason and precautionary measures of enterprise accounting information distortion, hoping to help solve the chronic ill-health problem of accounting information distortion in our country.