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随着我国经济体制改革的不断深入和社会主义市场经济的日益发展,随着经济主体和利益主体的多元化,经济活动的全球化、国际化、以及经济规模的日益扩大和内涵的日益复杂,上市公司中普遍存在会计信息失真的现象。因此规范上市公司会计核算势在必行。研究当前会计工作中存在的主要问题,分析上市公司会计信息失真的主要原因, 并提出提高会计信息质量的相应对策。
With the continuous deepening of China’s economic reform and the growing development of the socialist market economy, with the diversification of economic agents and stakeholders, the globalization and internationalization of economic activities as well as the ever-expanding economic scale and increasingly complicated connotation, Listed companies generally accounting information distortion phenomenon. Therefore, standardize the accounting of listed companies is imperative. To study the main problems in the current accounting work, analyze the main causes of distortion of accounting information in listed companies, and put forward corresponding countermeasures to improve the quality of accounting information.