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随着我国市场经济不断发展,会计信息重要性越来越被人们所认识。特别是对会计信息失真这个问题已引起了高度重视。朱镕基曾提出了会计工作“约法三章”和对会计人员“不做假帐”的要求,为治理会计信息失真指明了方向。笔者从会计失真的原因及治理失真的对策作了一些探讨,目的是使会计人员及负责人按照规范和要求提供真实可信的会计信息。杜绝会计信息失真的社会毒瘤。
With the continuous development of market economy in our country, the importance of accounting information is more and more recognized by people. In particular, the problem of accounting information distortion has drawn great attention. Zhu Rongji put forward the requirements of accounting work, “Three Provisions” and accounting staff “do not make false accounts ”, pointing out the direction for the management of accounting information distortion. The author makes some discussions from the causes of accounting distortion and the countermeasures to control the distortion. The purpose is to make the accountants and responsible persons provide authentic and credible accounting information according to the rules and requirements. Eliminate social cancer that distorts accounting information.