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随着我国经济体制改革的不断深入和社会主义市场经济的日益发展,会计信息在宏观调控和微观管理上越来越显示其突出重要的作用。然而近年来,我国会计信息失真问题却越来越严重,其中又以真实方面的问题最为突出。会计信息失真的程度之深、范围之广、危害之大,困扰着我们,“银广厦事件”、“红光事件”的发生更是引起了人们的普遍关注。
With the continuous deepening of China’s economic restructuring and the ever-increasing development of the socialist market economy, accounting information has increasingly shown its prominent and important role in macro-control and micro-management. However, in recent years, the problem of distortion of accounting information in our country has become more and more serious, of which the most serious are the real problems. The extent of distortion of accounting information, the scope of a wide range of endangering, plaguing us, “silver Guangsha incident ”, “red incident ” occurrence is caused by the widespread concern.