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会计信息是公司财务信息和其他经济信息的反映,是公司相关利益群体做出经济决策的参考依据,客观真实的会计信息对会计信息使用者具有十分重要的意义。但近年来,国内外公司会计信息失真的现象异常严重,这不仅会影响会计信息使用者作出正确的经济决策,也会对公司的健康发展构成严重威胁。为此,本文结合实际审计工作经验,浅析公司会计信息失真的表现形式及其识别途径。
Accounting information is a reflection of the company’s financial information and other economic information. It is a reference basis for the relevant stakeholders to make economic decisions. The objective and true accounting information is of great significance to the users of accounting information. However, the distortion of accounting information in domestic and foreign companies has been extremely serious in recent years. This will not only affect the accounting information users to make correct economic decisions, but also pose a serious threat to the healthy development of the company. To this end, this article combined with the actual audit work experience, analysis of the company accounting information distortion manifestation and identification of ways.