文档介绍：摘要
随着我国社会主义市场经济的发展,会计信息的重要性越来越显现出来,会计信息作为市场经济活动的通用语言,已成为政府管理部门、投资者、债权人以及社会公众进行宏观调控、改善经济管理、评价财务状况、防范经营风险、做出投资决策的重要依据。然而,近些年来,会计信息失真问题却比较严重,不真实、不准确、甚至是故意扭曲的会计信息,不仅影响了会计信息作用的发挥,严重危害了社会经济秩序,也影响了会计信息使用者及时知悉、充分了解、有效利用会计信息的合法权益。本文对会计信息失真的成因、危害、表现手段作了分析和探讨,并在此基础上提出了相应的治理对策。
[关键字]: 会计信息失真失真原因治理措施
Abstract
Along with the development of socialism market economy of our country, the importance of accounting information has e more and more obvious. As mon language for the economy activities, the accounting information has been the important basis for the management department of the government, the investor, the creditor as well as the social public to carry on the macroeconomic regulation and control, improve the management of economy, appraise finance condition, guard against management risk, make the investment decision-making.
However, in recent years, the distortion of accounting information has been quite serious. Accounting information which is not real, even intentionally twisted, not only affects the function of accounting information, seriously jeopardizes the order of social economy, but also affects the legal rights of the user of accounting information to promptly learn about, fully understand and efficiently use the accounting information.
This article has an analysis and discussion on the origin, the harm, and the performance of the distortion of accounting information and then proposes some corresponding countermeasures.
Key words: distortion of accounting information, reason, countermeasure
目录
引言 1
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,信用危机 2
,弱化了其竞争能力 3
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