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会计信息的真实性和可靠性是保证信息使用者做出正确决策的基本前提,因此研究会计信息真实性理论,分析会计信息失真的表现及危害,并提出防范措施,具有重要的现实意义。
The authenticity and reliability of accounting information are the basic preconditions to ensure that information users make correct decisions. Therefore, it is of great practical significance to study the truth theory of accounting information, analyze the performance and harm of accounting information distortion and put forward preventive measures.