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| 会计信息失真及对策 摘要：当今时代发展迅速，社会信息化对会计信息质量的要求越来越高，而世界各国遇到的较为严重的社会问题也是会计信息失真的问题。会计信息使用者决策的基础是由会计工作者提供的会计信息——关于企业生产经营活动过程和结果的一切资料。所以会计信息的质量对会计信息使用者至关重要。会计信息的客观性要求了会计信息内容真实可靠，数字准确，资料全面。高质量的会计信息是会计核算的基本目的和重要基础，所以提高会计信息质量是会计活动中不可或缺的一部分。 本文将从会计信息的含义、作用的方面来讲述会计信息的重要性，结合现代企业发展关于会计信息失真的现状，分析会计信息失真的原因，讨论提高会计信息质量的方法及对策。 In today's time, that development of the society is rapid, and the social informationization is increasingly require to the quality of accounting information, and the problem of financial information distortion is also the relatively serious social problem encountered by all countries in the world. The basis of accounting information user decision-making is the accounting information provided by accounting workers -- all information about the process and result of the enterprise's production and operation. Therefore, the quality of accounting information is very important for accounting information users. The objectivity of accounting information requires that the content of accounting information is reliable, accurate and comprehensive. High quality accounting information is the basic objective of accounting and the important basis, so improve the quality of accounting information is an integral part of accounting activities. This paper will discuss the importance of accounting information from the aspect of accounting information, and combine the current situation of accounting information distortion with modern enterprise development, analyze the causes of accounting information distortion, and discuss ways and countermeasures to improve the quality of accounting information. 关键词:会计信息，信息失真，对策 |
