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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样,原因也是多方面的。既有制度层面的因素,如会计法律法规不健全,执法部门职责分工不明确,会计监督弱化,也有人为的因素,如单位领导受个人利益驱使,弄虚作假,会计人员无法保证会计信息质量,还有技术层面的因素,
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 in many forms. Existing institutional factors, such as accounting laws and regulations is not perfect, the division of responsibilities of law enforcement agencies is not clear, weakening of accounting supervision, there are also human factors, such as unit leaders driven by personal interests, fraud, accounting staff can not guarantee the quality of accounting information, as well as Technical aspects of the factors,