内容摘要在市场经济时代，真实的会计信息除了能如实恰当的反映企业经营成果、财务状况、现金流量外，还能向外界展现企业的文化形象，向企业内部员工展示企业精神，提升企业合力。一个诚实守信的企业也是一个会计信息真实的企业，其良好的会计信息信誉充分展现了企业的财务支撑力，能更好的集攒社会口碑。靠拙劣管理或弄虚作假出成绩的企业其会计信息本身就不会真实，不足以服人。同样，提供虚假会计信息的企业不是一个管理成功的企业，其企业领导层的管理能力与其自身的诚信度值得人们怀疑。本文拟分析会计信息失真的危害与成因，进而初步探讨会计信息、会计诚信在企业管理中的地位与作用，提出建立会计诚信的必要。关键词：会计信息失真；现状；原因；防范措施AbstractIn the era of market economy, the real accounting information in addition to truthfully properly reflect the enterprise operating results, financial condition, cash flow, also can show the culture of the enterprise image to the world, to the enterprise internal staff to show the spirit of enterprise, improve enterprise together. An honest enterprise accounting information is a true, the good reputation of the accounting information fully shows the financial support of the enterprise, can better JiCuan social reputation. By poor management or falsification of the achievement of its accounting information itself is not real, thin. Similarly, providing false accounting information of enterprises is not a successful enterprise management, the enterprise leadership management ability and its own integrity is worth wondering whether. This paper analyses the harm of accounting information distortion and causes, and then discusses the accounting information, accounting integrity of the position and function in enterprise management, put forward the necessary to establish the accounting integrity. Key words: accounting information distortion; The status quo. The reason; Measures to prevent目录Abs...
