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企业内部的控制系统缺乏对会计的监督,且惩罚力度不够,这些导致了会计信息失真的现象范围越来越广,严重危害了国家的经济秩序和社会秩序。本文尝试从如何加强企业内部控制的角度来治理会计信息失真的问题。
The lack of supervision of accounting in the internal control system of the enterprise and the insufficient punishment resulted in an ever wider range of phenomena that led to the distortion of accounting information, which seriously jeopardized the country’s economic and social order. This article attempts to solve the problem of accounting information distortion from the perspective of how to strengthen the internal control of enterprises.