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近年来,随着社会经济的快速发展和会计法的不断完善,会计造假现象已经得到了有效控制,但会计信息失真、质量低下的现象依然非常普遍,而且会计造假现象的参与主体、涉案资金等也变得更加多样化。因此,加强会计信息质量管理,具有非常重大的现实意义。本文将对会计信息失真问题的主要成因进行分析,并在此基础上提出一些行之有效的防范措施。
In recent years, with the rapid development of social economy and continuous improvement of accounting law, accounting fraud has been effectively controlled, but the phenomenon of accounting information distortion and low quality is still very common, and the participants of the accounting fraud phenomenon, funds involved, etc. Have become more diverse. Therefore, to strengthen the quality management of accounting information has very important practical significance. This article will analyze the main causes of accounting information distortion problems, and on this basis, put forward some effective preventive measures.