对企业会计信息失真的解读与应对

摘要

随着市场经济的不断发展，作为政府制定宏观经济决策的重要依据的会计信息，发挥着越来越重要的作用。失真的会计信息具有很大的社会危害性，会影响企业内部经营管理、削弱政府宏观调控的效力、破坏投资环境、并且损害投资者和债权人的利益。通过对企业会计信息失真的深入解读，以及相应的对策研究，满足企业对内部管理的需要，可充分发挥企业会计信息在宏观决策中的作用。%With the ever increasing development of market economy,and as a significant basis for the government to make macro-economic decisions,the accounting information is playing a more and more important role.The distorted accounting in-formation is a great hazard to the society,will affect the corporate internal business management,weaken the effectiveness of macro-control by the government,damage the investment environment and will impair the interests of the investors and credi-tors.The in-depth interpretation of corporate accounting information distortion and study on relevant countermeasures will make full play of corporate accounting information in macro decision-making.