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一个企业的基本情况最能反应出来的就是会计信息,它是企业相关人员作出经济决策的首要条件,关系着国家宏观调控的好坏。目前形势来看,国内外企业会计信息失真日益严重。这种社会现象已经成为全世界普遍存在的问题。在中国一些企业会计信息失真现象早已牵扯到经济的良好、稳步发展。因此,做到会计信息失真整调以及加强企业会计信息质量是目前值得人们认真思考的大事情。
The basic situation of an enterprise can best reflect the accounting information, it is the first person to make economic decisions related to enterprise personnel, is related to the quality of the state’s macro-control. The current situation, the domestic and foreign corporate accounting information distortion is worsening. This social phenomenon has become a universal problem in the world. The distortion of accounting information in some Chinese enterprises already involves the good and steady economic development. Therefore, the distortion of accounting information and strengthening the quality of accounting information of enterprises is worth the serious consideration.