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会计工作作为经济管理的一种手段,以信息系统的表现形式参与经济管理。在市场经济高速运转的今天,会计工作所发挥的作用越来越大,越来越重要。会计信息以各种方式渗透了社会生活的方方面面,成为人们经济决策的基础。然而当前会计信息失真问题严重,将直接影响到经济秩序和会计职能的发挥。本文从会计失真及其分类开始介绍,针对会计信息失真提出了加强诚信道德教育、提高会计人员的业务素质、完善公司制度、着力外部监管、完善会计准则等建议。
Accounting work as a means of economic management, information systems to participate in economic management forms of expression. At a time when the market economy is in high-speed operation, accounting work has played a more and more important and important role. Accounting information has infiltrated every aspect of social life in various ways and has become the basis for people’s economic decision-making. However, the current serious problem of accounting information distortion will directly affect the economic order and accounting functions. This article begins with the introduction of accounting distortion and its classification. According to the distortion of accounting information, it puts forward some suggestions, such as strengthening honesty and morality education, improving accountant ’s professional quality, perfecting company system, focusing on external supervision and improving accounting standards.