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提供真实完整的会计信息是会计工作的主要内容,是企业经营者、管理者、投资者、债权人及相关使用人改善经营管理评价财务状况做出投资决策检测经营成果的主要依据,是大家共同关心的问题,与各方利益息息相关。提供真实完整的会计信息对于维护社会主义市场经济秩序、强化国家宏观调控、加强企业经营管理、维护企事业的合法权益、推进反腐败斗争发挥着日益重要的作用。近年来,会计信息失真现象比较普遍,针对其表现,在分析原因的基础上,提出应对措施。
To provide true and complete accounting information is the main content of accounting work, and it is the main basis for business managers, investors, creditors and related users to improve their management and evaluation financial status, make investment decisions, and test operating results. It is a common concern of all The issue is closely linked with the interests of all parties. To provide true and complete accounting information plays an increasingly important role in maintaining the order of the socialist market economy, strengthening state macro-control, strengthening the operation and management of enterprises, safeguarding the legitimate rights and interests of enterprises and institutions, and pushing forward the fight against corruption. In recent years, accounting information distortion phenomenon is more common, according to its performance, based on the analysis of the reasons, put forward countermeasures.