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近年来,会计信息失真现象备受关注,已成为社会各界关注的热点问题。虚假的会计信息不仅大大削弱了会计工作为经济管理服务的功能,而且严重干扰了社会经济秩序,随着我国资本市场一系列会计造假事件的出现,人们对会计工作的真实、有效性产生了疑虑,从而引发对会计信息的信任危机,会计行业面临巨大压力。那么,会计信息失真的原因是什么,又如何得以防范呢?在此,发表鄙人的一点陋见,籍以抛砖引玉。
In recent years, much attention has been paid to the distortion of accounting information, which has become a hot issue of concern to all sectors of society. False accounting information not only greatly undermined the function of accounting work for economic management, but also seriously disturbed the social and economic order. With the advent of a series of accounting frauds in the capital market in our country, people had doubts about the authenticity and effectiveness of accounting work , Thus triggering a crisis of trust in accounting information, the accounting profession is under tremendous pressure. So, what is the reason for accounting information distortion, and how can we prevent it? Here, my humble opinion, humble my name.