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会计信息失真,是指“由于主观因素或客观因素的影响,直接使得会计信息的形成和提供违背了客观的真实性原则,不能够正确地反映会计主体的各项经济活动,进而不能够准确地揭示各项经济活动所包含的经济内容。”会计信息基是对客观经济活动的反映,其失真将导致极大的经济效应与社会效应。笔者结合自己的所学知识以及实践经验,对会计信息失真及其治理进行了相应的探讨。
The distortion of accounting information refers to the fact that the formation and provision of accounting information directly causes the objective truth of the accounting information to be affected by subjective factors or objective factors and can not correctly reflect various economic activities of the accounting entity and thus can not accurately To reveal the economic content of various economic activities. "Accounting information base is a reflection of objective economic activities, the distortion will lead to great economic and social effects. I combine my own knowledge and practical experience, the accounting information distortion and its governance were discussed accordingly.