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The accounting information distortion is one kind which in China and even the world accountant faces “the good faith crisis”, is the serious social question.On by the present China, occupies the nation total number of enterprises 99% small and medium-sized enterprise, is flourishing more and more da
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a会计信息失真是中国乃至世界上会计面临的一种“诚信危机”,是严重的社会问题。就以目前中国来说,占全国企业总数99%的中小企业,在日益发展的今天,也出现了难以避免的问题。会计信息的基本要求是必须真实反映企业的财务状况、经营成果和现金流量情况。会计信息的失真危害很大,不仅是对社会的危害,而且对企业自身也是种损害。本文首先从会计信息的基本理论知识入手,主要通过对中小企业会计信息失真的现状、原因、危害进行认真的分析,最后提出从内部和外部两方面提出了一些解决会计信息失真的对策和建议。 The accounting information distortion is one kind which in China and even the world accountant faces “the good faith crisis”, is the serious social question.On by the present China, occupies the nation total number of enterprises 99% small and medium-sized enterprise, is flourishing more and more da [translate]