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当前会计信息失真的现象较为普遍,它不仅掩盖了企业真实财务状况和经营成果,导致经营决策失误,而且会影响国民经济的正常运行和宏观调控,甚至会成为滋生腐败的温床,在一定程度上损害国家和社会公众的合法权益,干扰正常的市场经济秩序。产生这种现象的根源在于会计信息产出者依赖服务对象生存,治理失真的主要办法是从国家法规、社会奖惩、公众道德、责任追究和从业人员监督与教育等多个方面综合治理。
The current distortion of accounting information is more common. It not only masks the real financial status and operating results of enterprises, but also leads to mistakes in business decisions. It can also affect the normal operation of the national economy and macro regulation and control and can even become a breeding ground for corruption. To a certain extent, Damage the legitimate rights and interests of the state and the general public, and disrupt normal market economic order. The root cause of this phenomenon is that accounting information producers rely on the survival of clients, and the main method of managing distortion is to take comprehensive measures in aspects of national laws and regulations, social rewards and punishments, public morality, accountability and practitioners supervision and education.