浅谈会计信息质量问题及对策探析（Discussion on Problems and Countermeasures of accounting information quality）.docVIP

下载本文档

2
0
约1.16万字
约 8页
2017-09-15 发布于河南
举报
版权申诉

浅谈会计信息质量问题及对策探析（Discussion on Problems and Countermeasures of accounting information quality）.doc

1、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

浅谈会计信息质量问题及对策探析（Discussion on Problems and Countermeasures of accounting information quality）

浅谈会计信息质量问题及对策探析（Discussion on Problems and Countermeasures of accounting information quality） Discussion on Problems and Countermeasures of accounting information quality 2011-8-22 14:10, Chen Chunmei Abstract: accounting information is the final product of accounting work, and its quality is directly related to the allocation and utilization efficiency of social resources, which requires accounting information to be true and fair. Therefore, the quality of accounting information must be faced by every accountant. For the growing market economy environment, the harm of accounting information distortion is disastrous, and the problem of accounting information distortion in our country is urgent. At present, some serious problems in our economic operation, such as the loss of state-owned assets, the poor development of the securities market and the financing difficulties of enterprises, are largely related to the distortion of accounting information of enterprises. As the state-owned enterprises occupy a very important position in our national economic system, the consequences of accounting information distortion are very serious. 1, accounting information quality problems (1) economic transaction distortion. This distortion refers to the enterprise in order to whitewash financial statements, the reorganization of assets, related party transactions, asset evaluation, capitalization of interest, exchange time difference and other means of fictitious economic business, engaged in unfair exchange as a result of the distortion of accounting information. (2) accounting distortion. This distortion refers to the fact that the accounting process can not really record and reflect the economic activities of the enterprise. It can be divided into the original document distortion, the accounting book distortion and the accounting statement distortion. (3) distortion of accounting information disclosure. This distortion refers to concealing the accounting information that should b