會計信息失真的原因及治理措施-展示頁
2025-07-01 06:04本頁面
【正文】 用。distortion。 措施AbstractAccounting information distortion is refers to the financial and accounting report reflects the data, situation and main body of accounting economic activity actual condition and inconsistent results, including pending project information and practical with discrepancies, overall information for the facts don39。二是會計核算資料失真即請客送禮、行賄、揮霍浪費等非法支出納入合法支出項目中。摘 要會計信息失真是指財務(wù)會計報告所反映的數(shù)據(jù)、情況與會計主體經(jīng)濟活動的實際狀況和結(jié)果不一致，包括待定項目信息與實際不符，整體信息對于事實不完整、不充分。主要表現(xiàn)形式為：會計核算資料失真、資產(chǎn)計價失真、往來款項失真、收入失真、成本失真、經(jīng)營成果失真，最終都會體現(xiàn)在會計報告的失真上：一是經(jīng)濟業(yè)務(wù)失真即虛列收入、亂擠亂列成本費用、支出和財產(chǎn)損失不及時記賬等。關(guān)鍵詞 會計信息 失真 原因t plete, not sufficiently. Main form of accounting information distortion, and asset valuation distortion, money exchanges, distortion, ine distortion, cost distortion, operating results distortion, eventually embodies in the distortion of accounting report on economic business distortion: one is that list ine, disorderly deficiency squeeze disorderly column cost, spending and property damage such as charge not in time. 2 it is accounting information distortion gifts, bribe
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