论文部分内容阅读
随着市场经济的发展,作为企业经济信息主要组成部分的会计信息已显示出它突出的地位。对会计信息真实性的强烈要求已成为理论界和实务界关注的焦点。近年来,“两则”、“两制”的颁布实施,会计法规的进一步完善,对确保会计信息的真实性起了一定的作用,但在现实中,与会计信息真实性相悖的会计信息失真这一令人忧郁的现象仍然十分普遍。本文对会计信息失真作进一步的阐述。
With the development of market economy, the accounting information, which is the main part of the enterprise’s economic information, has shown its prominent position. The strong demand for the authenticity of accounting information has become the focus of both theorists and practitioners. In recent years, the promulgation and implementation of “two” and “two systems” and the further improvement of accounting regulations have played a certain role in ensuring the authenticity of accounting information. However, in reality, contrary to the authenticity of accounting information The melancholy accounting information distortion is still widespread. This article further elaborates the accounting information distortion.