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高质量的会计信息必须满足真实、相关、及时等方面的要求,其中真实性是最根本的要求,当前会计信息失真的现象极为普遍,因此,扭转会计失真现象很有必要。本文从会计信息失真的表现、原因、对策等方面进行了理性的、深入的分析及探讨。
High-quality accounting information must meet the requirements of reality, relevance and timeliness. The authenticity is the most fundamental requirement. The distortion of accounting information is extremely common at present. Therefore, it is necessary to reverse the accounting distortion. This article makes a rational and in-depth analysis and discussion on the performance, causes and countermeasures of accounting information distortion.