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基于会计信息对现代经济生活中经营及管理决策的信息支持系统的重要作用,社会各界对会计信息的质量问题给予了足够的重视,但信息使用结果却始终不尽人意,人们普遍认为会计信息失真是导致经营与管理决策失误的唯一原因。事实果真如此吗?本文仅想就此问题谈一些看法。
Based on the important role of accounting information in the information support system for management and operation in modern economic life, all sectors of society have given sufficient attention to the quality of accounting information, but the results of information usage have always been unsatisfactory. It is generally believed that accounting information distortion It is the only reason that makes mistakes in management and management decisions. Is this really the case? This article only wants to talk about this issue.