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浅谈会计信息失真问题及对策【摘要】近几年来,我国会计面临“诚信危机”,会计信息严重失真,会计假账大量盛行,诚信危机成为严重的社会问题,极大地影响了国民经济的持续、稳定、协... 浅谈会计信息失真问题及对策
【摘 要】近几年来,我国会计面临“诚信危机”,会计信息严重失真,会计假账大量盛行,诚信危机成为严重的社会问题,极大地影响了国民经济的持续、稳定、协调发展。本文首先从会计信息的基本内容入手,主要通过对企业会计信息失真的现状及其成因的认真分析,发现我国企业会计信息失真的主要成因是会计内部控制制度不健全、会计法规建设不完善、会计信息不对称等.最后提出加强企业内部控制和完善法规法制建设、创造良好的外部环境等治理对策。
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luogx10517
2009-05-21 · 知道合伙人教育行家
luogx10517
知道合伙人教育行家
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1983年6月武汉大学英语系毕业从事高中英语教学。有30年的高三毕业班英语教学实践。

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Briefly On Issues And Countermeasures Of Ddistortion Of Accounting Information

Abstract: In recent years, because of grave distortion of accounting information leading to forged accounting which is massively in vogue, China's accounting is faced with “credit crisis”, which has become a serious social problem, which has greatly affected the sustained, stable and coordinated development of national economy. This paper starts with the basic contents of accounting information in the first place to carefully analyze the status quo and its causes of enterprise accounting information distortion only to find out the main reasons why China's enterprises'accounting information is distorted are that accounting internal control systems are distempered, that the accounting code construction is faulty, and that accounting information is asymmetrical. To conclude, this paper puts forward control measures as follows: strengthening the enterprise internal control, perfecting laws and regulations and legislative work, and creating a favorable external environment.
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Abstract
In recent years, China's accounting facing "credibility crisis" serious distortion of accounting information, accounting, a large number of popular accounting, credit crisis has become a serious social problem, which greatly affected the sustained, stable and coordinated development. First of all accounting information in this article from the start with the basic content, primarily through the distortion of accounting information of enterprises of the status quo and a careful analysis of the causes and found that China's enterprises accounting information of the main causes of distortion is the accounting systems of internal control, accounting, inadequate laws and regulations, accounting asymmetric information and so on. Finally, to strengthen internal control and improve the regulatory and legal system, and create a favorable external environment, such as countermeasures.
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