论企业会计信息失真的原因及对策—以北京康得新复合材料股份有限公司为例.docxVIP

PAGE 2 PAGE 2 论企业会计信息失真的原因及对策 ——以北京康得新复合材料股份有限公司为例 摘 要：在当今社会中企业会计信息已经成为了一种名副其实的且兼具实用性的经济信息，这种经济信息主要是指可以广泛使用在企业日常经营管理中的形形色色的企业会计理论以及会计方法，与此同时这种经济信息还同步反映出该企业的种种财务数据的状况及其变化趋势，进而清晰的展现出该企业现阶段的运营状况。在现实的实际情况中政府所制定的宏观决策以及大小投资者所得到的经济回报都会受到企业这种经济信息准确与否的影响。当前一个企业在它的经济发展与它的业务运营中企业会计信息真实性的缺乏会对该企业产生重大的影响。随着当今我国经济的高速运转，社会经济对企业的会计信息的依赖性日渐加重，一个企业的企业会计信息对该企业的的重要性也就不言而喻了。面对激烈的市场竞争和经济动荡，中国公司加强了创新管理，有效地管理和防范了企业风险，并提高了生存能力,这对于开发空间非常重要。对此，本篇文章针对企业会计信息的真实性定义，并且综合了当前各大中小企业会计信息失真的现状及其原因，列举了一系列能够在最大程度上确保一个企业的会计信息真实性的具体措施。 关键词：会计信息；信息失真；会计管理 On the Causes and Countermeasures of Enterprise Accounting Information Distortion ——Taking Beijing Kangdexin Composite Material Co.，Ltd.as an example Abstract:Accounting information is a kind of economic information, mainly refers to the extensive use of various accounting theories and methods in the economic management process, and collectively reflects the companys financial data, which can widely reflect the companys operating conditions. The accuracy of accounting information will have a profound impact on government macro decisions and investor returns. The lack of authenticity of current accounting information has played an important role in economic development and business operations. With the development of social economy, the importance of accounting information has been emphasized. Chinese enterprises need to develop in the fierce market competition and economic turmoil, and it is important to strengthen the modern management of enterprises in order to effectively manage and prevent corporate risks, improve their viability, and improve their viability. This is crucial for the development space. This article analyzes the definition of the authenticity of accounting information, and at the same time synthesizes the current situation of distortion of accounting information, and proposes specific measures to ensure the authenticity of accounting information. Key words: accounting information； information distortion； accounting management PAG