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二十世纪会计信息的概念被引入国内。自其被提出以来,会计信息的诚信问题就受到社会各界的普遍关注。会计信息的诚信对企业的影响也成为会计界讨论的热点。文章在阐述了会计信息的诚信对企业影响的若干理论基础上,重点分析了我国会计信息的诚信现状及原因,并对企业如何进一步加强会计信息的诚信建设提出了若干建议措施。
The concept of twentieth-century accounting information was introduced into the country. Since its establishment, the integrity of accounting information has drawn widespread public concern. The integrity of accounting information on the impact of business has also become a hot discussion in the accounting profession. Based on a number of theories on the influence of the integrity of accounting information on the enterprises, the article focuses on the status quo and reasons of the integrity of accounting information in our country and puts forward some suggestions on how to further enhance the integrity of accounting information.