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会计信息是了解企业经营情况和财务状况的重要依据,而当前我国会计信息存在着严重的失真问题,已引起社会各界的广泛关注。本文通过分析会计信息失真的表现以及信息失真形成的原因,提出了完善制度建设、建立监督机制和加强财会计队伍建设等措施,以期为减少会计信息失真提供有益参考。
Accounting information is an important basis for understanding the business conditions and financial status of the enterprise. However, there is a serious distortion problem in accounting information in our country at present, which has aroused widespread concern in the community. By analyzing the performance of accounting information distortion and the reasons for the formation of information distortion, this paper puts forward some measures such as perfecting system construction, establishing supervision mechanism and strengthening accounting accounting team building, so as to provide useful reference for reducing accounting information distortion.