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相关、真实、及时、可靠的会计信息是使用者作出正确决策的基本前提和条件。近几年来 ,会计信息失真问题已引起全社会的普遍关注 ,会计信息失真扰乱了市场经济秩序 ,破坏了上市公司的社会形象 ,挫伤了广大投资者的积极性 ,使信息使用者产生一种不信任的感觉。本文对会计信息失真问题进行了初步探讨 ,提出从市场经济环境、企业、企业会计等不同层面刨析会计信息失真的主客观方面的深层次根源 ,并采取相应对策。
Relevant, real, timely and reliable accounting information is the basic premise and condition for users to make correct decisions. In recent years, the distortion of accounting information has aroused widespread concern in the whole society. The distortion of accounting information disrupts the order of the market economy, destroys the social image of listed companies, dampens the enthusiasm of investors and makes information users have a mistrust a feeling of. This article has carried on the preliminary discussion to the accounting information distortion question, proposed the deep-rooted origin from the market economy environment, the enterprise, the enterprise accountant and so on the different levels to analyze the accounting information distortion subjective and objective aspects, and take the corresponding countermeasure.