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会计信息是企业管理的重要组成部分,也是国家征税和经济统计的重要凭证,随着改革开放政策的逐步深入,我国制定了会计信息监督制度,但是对于会计信息监督很多时候都出现了法治监督与知识的革新之间的显著差别,导致会计信息监督体制无法发挥实际的作用,很多时候都造成了会计信息的失真,这也就直接的关系到了投资者和大众的利益,我们应该不断的完善会计信息监督机制。本文针对会计信息失真现状危害以及原因进行分析,对会计信息的内容中的问题进行分析,并进一步找到完善会计信息监督机制的有效方法。
Accounting information is an important part of enterprise management and an important voucher of taxation and economic statistics of the country. With the gradual deepening of the policy of reform and opening up, our country has set up a system of accounting information supervision. However, supervision of the rule of law often appears in the supervision of accounting information And the significant difference between the innovation of knowledge, resulting in the supervision system of accounting information can not play a real role, often resulting in the distortion of accounting information, which is directly related to the interests of investors and the general public, we should continue to improve Accounting information supervision mechanism. This article analyzes the status quo and harm of accounting information distortion, analyzes the problems in the content of accounting information, and further finds an effective way to improve the supervision mechanism of accounting information.