论文部分内容阅读
基于客观角度出发,一旦企业出现会计信息失真,将使得企业利益相关者对公司经营状况无法做出正确的判断,其在市场所显示出的价值也只会是虚假经营状况。长此以往,最终将导致资本市场不再具有价值判断和资源配置功能,非理性因素也将由此增加,进而造成证券价格的较大波动,影响资产的真实价值,无形增大外部其他经济体的投资风险。同时,会计信息质量问题还将导致部分上市公司的证券股价对企业真实财务状况、赢利能力的反应失去其应有的客观性和理性,增加不当资本运作可能,进而破坏社会诚信体系。基于此,文章对造成企业会计信息失真的机理展开了分析,并结合实践经验提出了解决会计信息失真问题的相关建议,以期为企业内部控制管理的完善提供有益参考。
Based on the objective point of view, once the accounting information distortion occurs in the enterprise, the enterprise stakeholders will not be able to make correct judgments on the operating conditions of the company, and the value displayed in the market will only be a false operating condition. The long run will eventually lead to the capital market no longer have the value of judging and resource allocation function, irrational factors will also increase, resulting in greater volatility in securities prices, affecting the true value of assets, invisible increase the investment risk in other foreign economies . At the same time, the quality of accounting information will also lead to the stock price of some listed companies on the true financial position of the enterprise, the profitability of the reaction loses its due objectivity and rationality, increase the possibility of improper capital operation, thereby undermining the social credit system. Based on this, the article analyzes the mechanism that causes the distortion of accounting information in enterprises, and puts forward some suggestions to solve the problem of accounting information distortion with practical experience in order to provide useful reference for the improvement of internal control management.