对企业会计信息失真的解读与应对

On the Interpretation and Deal With the Enterprise Accounting Information Distortion

随着市场经济的不断发展,作为政府制定宏观经济决策的重要依据的会计信息,发挥着越来越重要的作用。失真的会计信息具有很大的社会危害性,会影响企业内部经营管理、削弱政府宏观调控的效力、破坏投资环境、并且损害投资者和债权人的利益。通过对企业会计信息失真的深入解读,以及相应的对策研究,满足企业对内部管理的需要,可充分发挥企业会计信息在宏观决策中的作用。

With the ever increasing development of market economy,and as a significant basis for the government to make macro--economic decisions, the accounting information is playing a more and more important role. The distorted accounting in- formation is a great hazard to the society, will affect the corporate internal business management, weaken the effectiveness of macro--control by the government, damage the investment environment and will impair the interests of the investors and credi- tors. The in--depth interpretation of corporate accounting information distortion and study on relevant countermeasures will make full play of corporate accounting information in macro decision--making.