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随着全球市场化程度的不断发展和深化,会计的重要性越来越突出。并且随着市场经济的越来越深化和成熟,对会计信息质量的要求也就越来越高。会计信息失真是会计信息质量低下的重要表现,因此,加强对本课题的研讨,显得尤为重要。本文首先对会计信息失真的概念进行阐述;接着对会计信息质量特征体系内部各要素之间的矛盾进行分析;最后,提出了会计信息失真的防范措施。
With the continuous development and deepening of the global marketization, accounting has become more and more important. And as the market economy deepens and matures, the requirements for the quality of accounting information are also getting higher and higher. Accounting information distortion is an important manifestation of the low quality of accounting information, therefore, to strengthen the discussion of this topic, it is particularly important. First of all, this article elaborates the concept of accounting information distortion. Then it analyzes the contradictions among the various elements of accounting information quality characteristics system. Finally, it puts forward the measures to prevent accounting information distortion.