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会计信息是指会计单位通过财务报告、财务报表或者附注等形式向投资者、债权人或其他信息使用者揭示单位财务状况和经营成果的经济信息。目前我国建筑施工企业普遍存在着会计信息失真现象,这严重影响建筑施工企业和国家经济的健康发展。本文根据当前建筑施工企业存在的会计信息失真现象,深入分析了建筑施工企业会计信息失真的原因,并提出一些相应对策。
Accounting information refers to the accounting unit through financial reports, financial statements or notes and other forms to investors, creditors or other users of information reveals the financial position and operating results of economic information. At present, China’s construction enterprises widespread distortion of accounting information, which seriously affect the construction and construction enterprises and the healthy economic development. Based on the distortion of accounting information in current construction enterprises, this paper deeply analyzes the causes of accounting information distortion in construction enterprises and puts forward some corresponding countermeasures.