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本文首先提出了当前我国会计信息失真的现状,并通过会计信息失真成为一些掌握一定权力的人以权谋私的保护伞、导致税收和国家资产的大量流失以及导致税收和国家资产的大量流失三方面,说明了我国会计信息失真的严重危害。在此基础上分析了由会计信息产生的过程不同、是否由主观引起、会计报表使用的主体利益冲突、激励与约束机制不对称所带来的会计信息失真,最后提出从加强会计规范建设、理顺各方的利益关系、改革现行会计队伍管理体制以及健全会计监督体系等方面提高会计信息质量的对策。
This paper first presents the current situation of accounting information distortion in our country, and through the distortion of accounting information, it becomes the umbrella of abuse of power by individuals possessing certain power, resulting in the drastic loss of tax revenue and state assets and the loss of tax revenue and state assets. China’s accounting information distortion serious harm. On this basis, it analyzes the process of accounting information generated by different, whether caused by the subjective, accounting statements of interest conflicts, incentive and restraint mechanisms caused by the asymmetry of accounting information distortion, the final proposed from strengthening accounting standards, The relationship between the interests of all parties, the reform of the management system of the current accounting team and improve the accounting supervision system and other measures to improve the quality of accounting information.