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会计信息是市场经济运行的基础,是有效配置经济资源的依据。保证会计信息真实、可靠,有助于维护市场经济环境秩序,促进社会经济的健康发展。近年来,会计信息虚假时有所闻,有关财务造假的大案要案屡有发生,引起了社会的广泛关注,并促使人们深深的反思:在强化监管、法制建设日趋完善的情况下,为何大案要案一再发生?今后又该如何防范?本文将对此作一探讨。
Accounting information is the basis for the operation of market economy and the basis for the effective allocation of economic resources. To ensure that the accounting information is true and reliable, helps to maintain the order of the market economy and promote the healthy development of society and economy. In recent years, when the accounting information is false, it is often heard that major and serious cases of financial fraud have aroused widespread concern in the society and prompted people to deeply reflect on: In the case of intensifying supervision and improving the legal system, why What happened again and again how to prevent this case? This article will discuss this.