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会计信息最基本的质量特征就是决策有用性,会计信息的质量直接关系到决策者的决策及后果,会计信息的真实性和可靠性是保证信息使用者做出正确决策的基本前提和条件。但由于多种原因,目前我国存在十分严重的会计信息失真问题,造成了国有资产严重流失等诸多问题。会计信息失真是当前严重影响社会经济生活正常秩序的突出问题。会计信息失真的表现形式多种多样,原因也是多方面的。既有制度方面的因素:如会计法律法规不健全,执法部门职责
Accounting information is the most basic quality characteristics of the usefulness of decision-making, the quality of accounting information is directly related to decision-makers and the consequences of the accounting information, the authenticity and reliability of information users to ensure that the right to make the basic premise and conditions. However, for a variety of reasons, there is a serious problem of accounting information distortion in our country, which has caused many serious problems such as the serious loss of state assets. The distortion of accounting information is a prominent issue that seriously affects the normal order of social and economic life. There are many reasons for the distortion of accounting information, for many reasons. Existing institutional factors: such as accounting laws and regulations is not perfect, law enforcement responsibilities