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当前,我国在会计管理方面出现的问题较多,最突出的问题是会计信息失真。会计作为经济运行中的一种反映和监督手段,必须及时提供真实、可靠、有用的会计信息,对
At present, there are many problems in accounting management in our country. The most prominent problem is the distortion of accounting information. Accounting as a means of reflection and supervision in economic operation, it is necessary to provide real, reliable and useful accounting information in time.