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真实的会计信息可以如实、客观地反映企业在过去一定时期内发生的经济业务及企业的财务状况和经营成果,帮助企业加强和改善经营管理。但是由于种种原因,造成一些会计信息失真,对企业的合理决策和政府部门宏观调控产生不利影响,只有充分认识会计信息失真的成因,通过全方位、多层次、多渠道的治理,才能保证会计信息的真实性,从而增强决策的客观性和可行性。
Real accounting information can truthfully and objectively reflect the economic operations and the financial status and operating results of the enterprises that have taken place in a certain period of time in the past and help them to strengthen and improve their management. However, due to various reasons, some accounting information is distorted, which has an adverse effect on the enterprise’s reasonable decision-making and government regulation and control. Only by fully understanding the causes of accounting information distortion, can the accounting information be guaranteed through all-round, multi-level and multi-channel governance So as to enhance the objectivity and feasibility of decision-making.