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长期以来,我国的会计制度设计主要是以满足国家需要、确保国家税收收入的实现为主要目标。在多种因素的作用下,会计信息的失真已成为社会问题。本文从相关背景入手,首先阐述了施工企业会计信息失真的原因,最后提出了遏制会计信息失真的有效对策。
For a long time, the design of accounting system in our country mainly aims to meet the needs of our country and ensure the realization of state tax revenue. Under the action of many factors, the distortion of accounting information has become a social problem. Starting from the related background, this paper first explains the reasons for the distortion of accounting information in construction enterprises, and finally puts forward effective countermeasures to curb the distortion of accounting information.