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随着我国经济建设的发展,社会经济水平不断提高,但是随之也带来了一些问题,特别是企业会计信息的虚假问题比较严重,已经严重影响到了社会经济建设的发展。会计信息所涵盖的面比较广,各种各样的企业单位都会存在有会计的信息记录,上到大型的公司企业,小到一些团体单位与机构等,都存在有或多或少的会计信息失真现象。会计信息对于企业来说,是社会经济管理的重要工作内容,若是发生较多较广的会计信息失真势必会给我国的经济建设带来严重的打击与影响,危害社会与国家的经济利益,阻碍了我国社会经济建设的迅速发展与进步。会计信息的真实性是国家、企业共同关注的内容,一般情况下会计信息的真实性得不到保障,会由多种原因共同作用形成的。本文就针对企业会计信息真实性的现状进行分析,阐述导致会计信息失真现象发生的原因,以及危害进行分析,加强对现代市场经济的规范化管理,找到有效的治理措施保障企业会计信息的真实性。
With the economic development in our country and the continuous improvement of the social and economic level, some problems have come along with it. In particular, the false problem of accounting information in enterprises has become more serious and has seriously affected the development of social and economic construction. Accounting information covers a wide range of a wide range of business units there will be accounting records of information on the large corporate enterprises, as small groups and agencies, there are more or less accounting information Distortion phenomenon. Accounting information for the enterprise, is an important content of social and economic management, if more widespread accounting information distortion is bound to bring about a serious blow to our economic construction and impact, endanger the social and state economic interests, hinder The rapid development and progress of China’s social and economic construction. The authenticity of accounting information is the common concern of the state and the enterprise. Under normal circumstances, the authenticity of the accounting information can not be guaranteed and will be formed by a variety of reasons. This article analyzes the status quo of the authenticity of the accounting information in enterprises, explains the causes of the distortion of accounting information, as well as the analysis of the hazards, strengthens the standardized management of the modern market economy, and finds effective governance measures to ensure the authenticity of the accounting information of enterprises.