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1、___________________________________________________________________________________________會(huì)計(jì)信息的失真與策略研究
摘要：市場經(jīng)濟(jì)承認(rèn)企業(yè)是一個(gè)利益主體，也鼓勵(lì)企業(yè)以積極正常的方式參與市場競爭，獲取合法真實(shí)的利潤，完成企業(yè)的預(yù)期目標(biāo)。但是，當(dāng)前很多企業(yè)不是在生產(chǎn)經(jīng)營管理上下功夫，向生產(chǎn)要效益，向管理要效益，而是向會(huì)計(jì)要效益。而會(huì)計(jì)的效益往往就出在財(cái)務(wù)上弄虛作假，掩蓋企業(yè)真實(shí)的財(cái)務(wù)狀況、經(jīng)營成果和現(xiàn)金流量上，從而導(dǎo)致以財(cái)務(wù)報(bào)告為載體的會(huì)計(jì)信息嚴(yán)重失真，使社會(huì)公眾對(duì)整個(gè)會(huì)計(jì)行業(yè)
2、的信任度大幅下降，出現(xiàn)了信任危機(jī)。因此，如何重塑會(huì)計(jì)的誠信是比較緊迫的問題。
關(guān)鍵詞：會(huì)計(jì)信息；失真；策略
Abstract:Themarketeconomyacknowledgedthattheenterpriseisabenefitmainbody,alsoencouragestheenterprisetoparticipateinthemarketcompetitionbythepositivenormalway,thegainlegitimaterealprofit,achievesenterprise’santicipatedtarget.But,th
3、ecurrentmanyenterprisesarenotworkhardintheproductionoperationmanagement,wantsthebenefittotheproduction,wantsthebenefittothemanagement,butapproachesaccountanttowantthebenefit.Butaccountant’sbenefitoftenleavesinthefinanceusesdeception,incoverenterpriserealfinancialsituation,managementpe
4、rformanceandcashflow,thuscausestakethefinancialreporttodistortseriouslyasthecarrieraccountinginformation,causedthesocialpublictheprofessionconfidenceleveltodroplargelytoentireaccountant,presentedthecrisisofconfidence.Therefore,howremouldsaccountant’sgoodfaithisthequiteurgentproblem.
5、keyword:Accountinginformation;Distortion;Strategy7_____________________________________________________________________________________________________________________________________________________________________________________會(huì)計(jì)信息的失真與策略研究
摘要：市場經(jīng)濟(jì)承認(rèn)企業(yè)是一個(gè)利益主體，也鼓勵(lì)企業(yè)以積極正常的方式參與市場競爭，獲取
6、合法真實(shí)的利潤，完成企業(yè)的預(yù)期目標(biāo)。但是，當(dāng)前很多企業(yè)不是在生產(chǎn)經(jīng)營管理上下功夫，向生產(chǎn)要效益，向管理要效益，而是向會(huì)計(jì)要效益。而會(huì)計(jì)的效益往往就出在財(cái)務(wù)上弄虛作假，掩蓋企業(yè)真實(shí)的財(cái)務(wù)狀況、經(jīng)營成果和現(xiàn)金流量上，從而導(dǎo)致以財(cái)務(wù)報(bào)告為載體的會(huì)計(jì)信息嚴(yán)重失真，使社會(huì)公眾對(duì)整個(gè)會(huì)計(jì)行業(yè)的信任度大幅下降，出現(xiàn)了信任危機(jī)。因此，如何重塑會(huì)計(jì)的誠信是比較緊迫的問題。
關(guān)鍵詞：會(huì)計(jì)信息；失真；策略
Abstract:Themarketeconomyacknowledgedthattheenterpriseisabenefitmainbody,alsoencouragesthe
7、enterprisetoparticipateinthemarketcompetitionbythepositivenormalway,thegainlegitimaterealprofit,achievesenterprise’santicipatedtarget.But,thecurrentmanyenterprisesarenotworkhardintheproductionoperationmanagement,wantsthebenefittotheproduction,wantsthebenefittothemanagement,butapproach
8、esacc
