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近些年来会计信息失真在电算化会计工作中出现的频率越来越高,这样的信息环境表露出了社会风气的腐败,作为国家宏观经济信息的主要来源,会计信息的失真会对其相关政策的制定规划引导到错误的方向,对于企业管理而言,会计信息的失真不仅会让管理阶层作出与企业发展状况不符的重要决策,更不利于企业的稳定发展。笔者在对此问题有上述认识后,结合工作实践经验和我国电算化会计信息失真的基本状况,提出个人的一些看法和建议,旨在为解决电算化会计信息失真的问题上起到积极的作用。
In recent years, accounting information distortion appears more and more frequently in computerized accounting work. Such information environment shows the corruption of social atmosphere. As the main source of national macroeconomic information, the distortion of accounting information will be related to it Policy formulation and planning lead to the wrong direction, for business management, the distortion of accounting information will not only make managers make important decisions that do not match the state of enterprise development, but also not conducive to the steady development of enterprises. After the above understanding of this issue, the author put forward some personal opinions and suggestions based on practical experience and the basic situation of computerized accounting information distortion in our country, aiming at solving the problem of computerized accounting information distortion Role.