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随着市场经济的不断推进,我国中小企业的经营状况得到极大的发展。会计信息是对企业在某一时期经营发展情况和财务运转结果的全面反馈,充分体现企业各阶层利益分配的结果,可以使得企业管理者对上一时期的运营成果进行总结并且对企业下一步的经营和发展状况作出良好的预测,具有十分重要的作用。因此,对企业会计信息失真原因及防范对策的研究就显得尤为必要。
With the constant promotion of the market economy, the operating conditions of the SMEs in our country have been greatly developed. Accounting information is a comprehensive feedback on the operation and development of a company during a period of time and the result of financial operation. It fully reflects the result of profit distribution among all levels of an enterprise, enables the enterprise manager to summarize the operation results of the previous period, Business and development to make a good prediction of the situation, has a very important role. Therefore, it is necessary to study the causes of accounting information distortion and countermeasures.