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如今会计信息失真的现象在企业内部屡见不鲜,这不仅影响着信息使用者的利益,导致决策者做出错误的对策,从而给企业带来严重损失,同时也危害着市场经济的秩序,会给整个社会带来巨大的损失,因此找出导致会计信息出现失真现象的法律问题,针对这些问题完善法律制度具有重大意义。文章主要阐述了导致会计信息出现失真现象的法律问题,并提出有效防止会计信息失真,应采取的完善法律制度的方法。
Today, the phenomena of distortion of accounting information are not uncommon within the enterprise, which not only affects the interests of information users, but also leads policymakers to make wrong responses, thus causing serious losses to the enterprises and endangering the order of market economy, Therefore, it is of great significance to find out the legal issues that lead to the distortion of accounting information and to improve the legal system against these problems. This article mainly elaborates the legal problems that lead to the distortion of accounting information, and puts forward the method of perfecting the legal system which should be taken to effectively prevent the accounting information from being distorted.