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随着社会主义市场经济体制的成熟完善以及经济全球一体化趋势的影响,会计信息在企业进行经济决策时发挥着日益重要的作用,而会计信息的真实与否直接关系着企业的长远发展与国家经济秩序的和谐稳定。新会计准则的颁布与实施针对会计信息失真性作出了规范,一定程度上缓解了会计信息的失真所带来的危害。本文通过对失真会计信息产生的原因和危害进行简要分析,重点阐释了新准则下会计信息真实性的判断依据,对会计信息在企业和国家经济发展中发挥重要作用意义深远。
With the maturity of the socialist market economic system and the impact of the trend of economic globalization, accounting information plays an increasingly important role in the economic decision-making of enterprises, and the authenticity of accounting information is directly related to the long-term development of enterprises and the country Harmonious and stable economic order. The promulgation and implementation of new accounting standards for accounting information distortion has made a standard, to some extent, alleviate the harm caused by the distortion of accounting information. This paper briefly analyzes the causes and harms of distorted accounting information, and mainly explains the judgment basis of the authenticity of accounting information under the new standard, which is of far-reaching significance to the important role that accounting information plays in the economic development of enterprises and the country.