CAJ | 학술논문

随着时代的进步,经济的发展,企业常常需要会计工作提供准确的信息.所以,会计信息的准确性在企业的发展中有着非常重要的地位,会计信息失真会影响投资者和管理者对企业财务状况和经营成果的判断,所以找出对应的解决措施迫在眉睫.文章以A公司会计信息失真事件为例,简述其会计信息失真的表现,产生失真的成因,以求找到解决会计信息失真的措施,并从中得到启示和建议,找到规避企业会计信息失真的新途径.
수착시대적진보,경제적발전,기업상상수요회계공작제공준학적신식.소이,회계신식적준학성재기업적발전중유착비상중요적지위,회계신식실진회영향투자자화관리자대기업재무상황화경영성과적판단,소이조출대응적해결조시박재미첩.문장이A공사회계신식실진사건위례,간술기회계신식실진적표현,산생실진적성인,이구조도해결회계신식실진적조시,병종중득도계시화건의,조도규피기업회계신식실진적신도경.
With the progress of the times and the development of economy ,enterprises often need to provide accurate information,so the accuracy of accounting information in the development of enterprises has a very important position , accounting information distortion will affect investors and managers of enterprise financial situation and operating results of the judgment,so to find out the corresponding solution is imminent.The paper takes accounting information distortion of company A as an example,briefly introduces the accounting information distortion,causes of distortion, in order to find out the measures to solve the distortion of accounting information and the get inspiration and advice , to find new ways of enterprise accounting information distortion averse.