论文部分内容阅读
新会计准则实施后,我国会计信息质量有了一定的提高,但并没有彻底解决会计信息失真的问题。本文通过阐述新会计准则的特征,分析了新会计准则下造成会计信息失真的深层次原因,提出了预防会计信息失真的具体措施。
After the implementation of the new accounting standards, the quality of accounting information in our country has been improved to a certain extent, but it has not completely solved the problem of accounting information distortion. This essay expounds the characteristics of the new accounting standards, analyzes the deep reason of the accounting information distortion caused by the new accounting standards and puts forward the concrete measures to prevent the accounting information distortion.