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社会经济活动离不开会计,会计工作生成的会计信息又为经济活动提供了依据,会计作为一个信息系统,其提供的会计信息,是国家经济管理机关、企业内部管理等相关方经济决策的依据,它不仅关系到企业经营管理水平和决策水平的提高,还关系到国家对国民经济的宏观指导;而且也是会计核算的一个基本目的和重要基础,因此,会计信息内容必须真实、数字准确、资料可靠。但是近年来,由于种种原因,会计信息失真现象比较严重,本文探讨了对会计信息虚假、失真的防治措施。
The social and economic activities are inseparable from the accounting. The accounting information generated by the accounting work provides the basis for the economic activities. Accounting as an information system, the accounting information provided by it is the basis of the economic decision-making of the relevant parties such as the state economic management organ and enterprise internal management It is not only related to the improvement of management level and decision-making level of enterprises, but also to the macro guidance of the state to the national economy. It is also a basic purpose and an important foundation of accounting. Therefore, the contents of accounting information must be truthful, digitally accurate, and data reliable. However, in recent years, due to various reasons, the phenomenon of accounting information distortion is more serious. This article explores the prevention and cure measures of the false and distorted accounting information.