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市场经济承认企业是一个利益主体,也鼓励企业以积极正常的方式参与市场竞争,获取合法真实的利润,完成企业的预期目标。但是,当前很多企业不是在生产经营管理上下功夫,向生产要效益,向管理要效益,而是向会计要效益,从而导致许多企业在财务上弄虚作假,掩盖企业真实的财务状况、经营成果和现金流量财务报告等会计信息严重失真,使社会公众对整个会计行业的信任度大幅下降,出现了信任危机。本文对会计信息失真的原因、现状进行较深入的分析,提出了预防会计信息失真的一些对策。
Market economy recognizes that the enterprise is a main beneficiary and encourages the enterprises to participate in the market competition in a positive and normal way, obtain the legal and real profits and accomplish the expected goals of the enterprise. However, at present, many enterprises do not work hard in production and operation management, they need to benefit from production and benefit from management. They are more effective in accounting. As a result, many enterprises make financial frauds and cover up their true financial position, operating results and cash Financial reports and other financial information flow serious distortions, so that the public trust in the entire accounting profession dropped significantly, there has been a crisis of confidence. This article analyzes the reasons and present situation of accounting information distortion deeply and puts forward some countermeasures to prevent accounting information distortion.