摘要
会计信息是社会经济有效运行的重要基础。高质量的会计信息是保证信息使用者做出正确决策的基本前提,真实可靠的会计信息不仅能够为经济管理服务,还能规范社会经济秩序,消除腐败现象。在分析会计信息的重要性以及会计信息失真对企业和国家经济活动造成危害的基础上,分析了会计信息失真的原因,提出了防范会计信息失真的对策。
Accounting information serves as an important basis for efficient operation of social economy and a high quality of the information is the premise for users to make right decisions. True and reliable information not only helps to serve for good economic management, but also to regulate the social economic order and eliminate corruption. Based on an analysis to the significance of accounting information and hazards of accounting information distortion to enterprises and the country, this paper digs into the reasons of accounting information distortion and finally puts forward the countermeasures to prevent the distortion.
出处
《淮海工学院学报（人文社会科学版）》
2012年第14期50-52,共3页
Journal of Huaihai Institute of Technology(Humanities & Social Sciences Edition)
关键词
会计信息失真
危害
成因
对策
accounting information distortion
hazards
reasons
countermeasures
