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摘要:会计信息是反映企业在某一时点上的财务状况和某一期间的经营成果和现金流量的综合价值信息,是会计核算工作的最终产品。伴随着经济的日益发展,会计信息质量正逐渐受到人们的重视,会计信息的真实对企业乃至国民经济都有着重要的作用,但当前会计信息失真的问题显著存在着。因此,本文主要探讨会计信息失真的问题,在分析了会计信息真实性的基本特征之后,主要探讨了目前我国企业会计信息失真的现状及危害,并剖析了会计信息失真的原因,最后结合实践提出了提高会计信息质量的具体建议。
关键词:会计信息 失真 危害 原因 建议

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Abstract 摘要
Accounting information is a comprehensive value of information which could reflect the financial situation in a certain time and the operating results and cash flows in a period of time. It is the final product of the accounting work.
会计信息是反映企业在某一时点上的财务状况和某一期间的经营成果和现金流量的综合价值信息,是会计核算工作的最终产品。
With the increasing of the economic development, people gradually pay more attention to the quality of the accounting information. The authenticity of it plays an important role in enterprise and even national economy. However, the distortion problems of the accounting information exist remarkably。
伴随着经济的日益发展,会计信息质量正逐渐受到人们的重视,会计信息的真实对企业乃至国民经济都有着重要的作用,但当前会计信息失真的问题显著存在着。
Therefore, this paper mainly discusses the distortion problems of the accounting
information. After the analysis of the basic features of the authenticity of accounting information, The paper probes into the current status and harms of the distortion problems
of the accounting information existing in the enterprises of our country and analyses the causes of this phonomenon. Finally, the paper shows us the specific recommendations of improving the quality of accounting information.
因此,本文主要探讨会计信息失真的问题,在分析了会计信息真实性的基本特征之后,主要探讨了目前我国企业会计信息失真的现状及危害,并剖析了会计信息失真的原因,最后结合实践提出了提高会计信息质量的具体建议。

Keywords: accounting information, distortion, harm, causes, suggestions
关键词:会计信息 失真 危害 原因 建议
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第1个回答  2012-10-10
Abstract: the accounting information is to reflect the enterprise in a certain time financial situation and a period of operating results and cash flow value of integrated information, is the accounting work of the final product. Along with the increasing of economic development, the accounting information quality is gradually valued by people, the true accounting information to enterprise and even national economy plays an important role, but the current accounting information distortion problems significantly exist. Therefore, this paper mainly discusses the problem of accounting information distortion, in the analysis of the accounting information authenticity of basic features, main discussed at present our country enterprise accounting information distortion of the status quo and the hazards, and analysis the causes of accounting information distortion, and finally put forward to improve the quality of accounting information of the specific recommendations. Keywords: the distortion of accounting information caused suggestions
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