会计信息的失真及其对策探讨

Discussion on the Distortion of Accounting Information and Its Countermeasures

会计信息是否具有时效性和准确性,直接影响着依据会计信息作出的经济决策的合理性和规范性。总体来看,合理、准确、专业、真实的会计信息对整个国家经济政策的制定与实施和经济社会发展具有积极的价值与意义。根据《会计法》和《企业会计准则》的相关规定,有关部门必须提供合法、真实、准确和完整的会计信息。论文对会计信息的失真及其对策进行了分析和探讨。

Whether accounting information has timeliness and accuracy directly affects the rationality and standardization of economic decision-making based on accounting information. Generally speaking,reasonable,accurate,professional and true accounting information has positive value and significance for the formulation and implementation of the national economic policy and the economic and social development. According to the relevant provisions of "Accounting Law" and "Accounting Standards for Enterprises",relevant departments must provide legitimate,true,accurate and complete accounting information. This paper analyzes and discusses the distortion of accounting information and its countermeasures.