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基于社会主义市场经济下,金融行业发展迅猛,上市公司队伍逐渐壮大,在此背景下,金融领域繁荣发展的背后呈现出会计信息失真问题,而对于各个行业的发展而言,会计信息失真问题的存在不仅会影响企业的经济利益与发展步伐,同时也会给社会以及相应投资者带来一定的损失。基于此,为了提高会计信息质量,本文基于经济学视角下,对会计信息失真的表现以及影响因素进行了分析,在此基础上为如何提高会计信息质量提出了对策,以供参考。
Under the socialist market economy, the rapid development of the financial industry, the ranks of listed companies gradually expanded, under the background of the financial sector behind the prosperity and development of accounting information presented the problem of distortion, and for the development of various industries, accounting information distortion problem Existence will not only affect the economic interests of enterprises and the pace of development, but also to society and the corresponding investors will bring some loss. Based on this, in order to improve the quality of accounting information, this article analyzes the performance of accounting information distortion and its influencing factors from the perspective of economics, and on this basis, it puts forward countermeasures for improving the quality of accounting information for reference.