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会计信息是在经济运作过程中由会计系统提供,以会计基础资料为依据,经过计算、整理、编制后,供政府、投资者、债权人、经营者等机构或人员进行决策、控制、分析、评价等的经济资料。随着我国社会主义市场经济体制的逐步发展,会计信息的作用显得愈来愈重要,社会各个阶层对会计信息的依赖性也越来越强。但出于对经济利益的考虑,一些单位往往出具不实的会计信息,使会计信息严重失真,给信息使用人带来损失。笔者在此从会计信息失真的表现出发,谈谈其解决对策。 一、会计信息失真的原因
Accounting information is provided by the accounting system in the course of economic operation. Based on the basic accounting data, after the calculation, collation and compilation, the accounting information is used by the government, investors, creditors, managers and other institutions or personnel to make decisions, control, analyze and evaluate And other economic data. With the gradual development of the socialist market economy in our country, the role of accounting information is becoming more and more important, and the dependence of all social strata on accounting information is also getting stronger and stronger. However, out of considerations of economic interests, some units often issue false accounting information, causing serious distortion of accounting information and causing losses to information users. The author from the performance of accounting information distortion, talk about its solution. First, accounting information distortion reasons