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会计信息失真问题目前存在于诸个领域,形成的原因呈现多样性与复杂性,本文主要从会计理论法规制度等本身的缺陷、激励和约束机制、企业产权关系中行为主体之间的利益冲突、企业内委托代理关系层次、会计监督机制、会计基础性工作和会计人员素质等方面进行探讨,分析企业会计信息失真形成的原因,从而提出防止信息失真并增强会计信息真实性、正确性的方法和措施。
The problem of accounting information distortion exists in various fields at present, the reasons for the formation of diversity and complexity, this article mainly from the accounting theory and regulations of its own defects, incentive and restraint mechanisms, the relationship between the property rights of enterprises in the interests of the conflict between the main, The level of the principal-agent relationship in the enterprise, the accounting supervision mechanism, the basic work of accounting and the quality of accountants, and analyzes the reasons for the formation of the accounting information distortion in enterprises, thus putting forward the methods to prevent the information distortion and enhance the authenticity and correctness of the accounting information. Measures.