摘要
近年来,市场经济体制不断发展和完善,会计信息在社会经济生活中的影响日渐提高。然而,随之而来并普遍存在的会计信息失真现象,大大削弱了会计工作为经济管理服务的功能,严重危害了市场经济秩序,诱发各种经济犯罪,损害了管理者、投资者、债权人、国家以及社会公众等各方的利益。应从推行会计委派制、推进有限合伙制事务所"二次改制"、实施会计账簿的监管、健全民事赔偿制度等方面治理会计信息失真,以期达到提高会计信息质量,保证其真实、可靠、及时、完整的目的。
In recent years, along with the constant development and perfection of market economic system, the influence of accounting information on economic and social life has gradually improved. However, the subsequent and prevalent accounting information distortion has greatly weakened the accounting function in economic management, market economy, induced a variety of economic crimes, and seriously destroyed the order of the damaged the interests of each side of social public including administrators, investors, creditors, etc. It proposes to control accounting information distortion through carrying out appointed accountant system, ＂second reformation＂ of limited partnership firm, supervising the accounting book, and perfecting the civil compensation system, so as to improve the quality of accounting information and achieve the purpose of reality, reliability, timeliness and completeness.
出处
《闽西职业技术学院学报》
2012年第3期55-57,共3页
Journal of Minxi Vocational and Technical College
关键词
会计制度
会计信息
信息失真
accounting system
accounting information
information distortion
