探讨企业会计信息失真的原因及对策

Research on Causes and Countermeasures of Business Accounting Information Distortion

会计信息必须真实反映企业的财务状况、经营成果和现金流量。本文论述了会计信息失真的表现,分析产生的主客观原因,并提出了防止会计信息失真的对策。

Accounting information indicates business finance state,marketing performance and cash flow.The paper discusses the features when accounting information is distortional,analyzes its objective and subjective causes and gives measures how to preven accounting information from being distorted.