摘要
会计信息的真实性不仅是国家宏观管理的需要,在经济体制转轨时期,企业要想闯出自己的路子,就必须注重会计信息质量,想方设法提高会计信息的真实性,认真了解会计信息失真的原因,认清楚它的危害性,将对策时刻运用于会计工作中,只有这样,才能将会计信息正确运用于企业的决策过程,使企业在市场竞争的激流中立于不败之地。
The authenticity of the accounting information is the needs of the national macro-management.During the transition period of economic system,in order to break its own path,the enterprise must pay attention to the quality of accounting information,find ways to improve the authenticity of the accounting information,and understand the reasons of accounting information distortion seriously to clear its dangers,put countermeasures into accounting work.Only in this way,can we take accounting information apply enterprises＇ decision making process correctly so that enterprises are in an invincible position in the fierce market competition.
出处
《价值工程》
2012年第25期162-163,共2页
Value Engineering
关键词
会计信息失真
会计信息质量
企业内部控制
治理对策
accounting information distortion
quality of accounting information
internal control
countermeasures
