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会计的一个重要职能就是对企业客观经济活动的如实反映,也即应如实反映企业已发生的过去事项或预计将会发生的未来事项,而这种经济活动的如实反映是以会计信息为基础的。从宏观上看,会计信息为国家提供了解国民经济的重要渠道,便于进行决策、制定国家政策;从微观上看,会计信息为股东、债权人、经营者及政府等有关方面了解企业财富状况提供重要信息来源,便于分析财务状况,制定企业发展目标。这就对会计信息有高质量的要求,会计信息的质量对于会计信息使用者非常重要,就象CPU与电脑的关系一样。然而,在现实生活中却存在着严重的会计信息失真的现象,这不论从宏观上亦或是微观上都严重地危害了会计信息的使用效果。
An important function of accounting is to accurately reflect the objective economic activities of an enterprise, that is, it should faithfully reflect the past events that have occurred in the enterprise or future events that are expected to occur, and the true reflection of such economic activities is based on the accounting information . From a macro point of view, accounting information provides an important channel for the country to understand the national economy, making it easy to make decisions and formulating national policies. From a micro perspective, accounting information provides important information for shareholders, creditors, managers and governments on the state of the enterprise’s wealth Sources of information to facilitate the analysis of financial conditions, the development of business development goals. This is a high quality accounting information requirements, the quality of accounting information for accounting information users is very important, as the relationship between the CPU and the same. However, in real life, there is a serious phenomenon of distortion of accounting information, which seriously jeopardizes the use of accounting information both in the macro and the micro level.