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在现代市场经济中,会计信息作为一种社会经济信息资源,存在着较大的需求群体,尤其是在中国融入世界经济的浪潮之后,会计信息愈加成为引导社会资源流动的信号。因此,会计信息的质量就成为政府部门和社会各界比较关注的焦点。但在现实经济活动中,会计信息失真现象十分严重,给国民经济带来了极其严重的危害。因此,对会计信息失真的治理工作已经到了刻不容缓的地步。基于此,本文首先对我国会计信息失真的原因进行了分析,然后结合目前的状况提出了防范和治理会计信息失真的对策。
In modern market economy, as a social and economic information resource, accounting information has larger demand groups. Especially after the tide of China’s integration into the world economy, accounting information becomes more and more a signal to guide the flow of social resources. Therefore, the quality of accounting information has become the focus of government departments and the community more concerned. However, in real economic activities, distortion of accounting information is very serious, which has brought extremely serious harm to the national economy. Therefore, the management of accounting information distortion has reached an impending pace. Based on this, this article first analyzes the reasons for the distortion of accounting information in our country, and then puts forward some countermeasures to prevent and control the distortion of accounting information according to the current situation.