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会计信息的真实性是会计信息的最重要的表现,在社会主义市场经济快速发展的情况下,会计信息制度也越来越正规了,也越来越制度化了,但是,现在会计信息出现了一个很大的问题--会计信息失真。会计机构和会计人员工作的首要的和最基本的要求就是要确保会计信息的真实可靠。会计造假行为一直在现实经济生活中存在,造成虚假的会计信息大量存在,所以会造成特别严重的社会后果。本文分析论述了现状企业会计信息失真的原因及障碍,然后提出怎么确保会计信息不会失真。
The authenticity of accounting information is the most important manifestation of accounting information. With the rapid development of the socialist market economy, the accounting information system has become more and more formalized and institutionalized. However, accounting information now appears A big problem - accounting information is distorted. The first and most basic requirement for the work of accounting institutions and accountants is to ensure the authenticity of accounting information. Accounting fraud has always existed in the real economic life, resulting in the existence of false accounting information, which can cause particularly serious social consequences. This article analyzes and discusses the causes and obstacles of the status quo accounting information distortion, and then proposes how to ensure that the accounting information will not be distorted.