论文部分内容阅读
虽然随着社会主义市场经济的逐步发展和完善,企业会计信息越来越科学化、规范化和制度化,可也出现了会计信息失真的普遍现象。我国会计信息失真的形式多样,对内和对外都传递着错误的会计信息,损害了各方的利益,而且严重的诱发经济犯罪。所以,开展对会计信息失真问题的研究具有十分重要的现实意义。
Although with the gradual development and perfection of the socialist market economy, the accounting information of enterprises is becoming more and more scientific, standardized and institutionalized, accounting information distortion may also appear. The distortion of accounting information in our country varies in form and variety, sending wrong accounting information to both inside and outside, damaging the interests of all parties, and seriously inducing economic crimes. Therefore, carrying out research on the distortion of accounting information has very important practical significance.