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高质量的会计信息,能够真实、全面地反映一个单位一定时期的经营状况和财务成果,体现各种利益关系的界限和分配结果。但是,当前我国一些企业和单位普遍存在着财经纪律松弛,会计信息失真,违规经营等一系列潜在风险问题,给国民经济的健康发展带来了很大负面影响。
High-quality accounting information can truly and comprehensively reflect the operating conditions and financial results of a unit for a certain period of time, and reflect the boundaries and distribution results of various interest relations. However, at present, some enterprises and units in our country generally face a series of potential risks such as slack financial and economic discipline, distorted accounting information and illegal operations, which have a great negative impact on the healthy development of the national economy.