摘要
提供可靠公允的会计信息是现代会计的基本目标,而目前国内外的会计信息失真问题已成为社会谴责的焦点,会计信息失真影响了投资者、债权人等会计信息使用者的微观决策及政府宏观经济决策,严重危害了国家、企业和社会公众的利益,因而有效解决会计信息失真问题具有重要的现实意义。
Providing reliable and impartial accounting information is the but the problem of accounting information infidelity at home and abroad has Accounting information infidelity not only influences the micro decision- basic objective of present-day accounting, become the focus of social condemnation . making of investors ,creditors and other accounting information users and governmental macroeconomic decision-making ,but also severely endangers the benefits of the country ,enterprises and social public .So effectually solving the problem of accounting information infidelity has important realistic significance.
出处
《乡镇经济》
北大核心
2005年第12期54-56,共3页
Rural Economy
关键词
会计信息
失真
原因
对策
accounting information
infidelity
cause
countermeasures
