柳州两面针股份有限公司会计信息失真问题研究

摘    要
会计信息失真不但直接影响管理者的决策，还在一定程度上干扰了正常的市场经济秩序。因此，加强会计信息质量管理，提高会计信息的真实性是会计管理工作的重要环节。然而，当前会计信息失真的现象极为普遍。鉴于此，文章从会计信息含义及作用、会计信息质量特征和会计信息失真界定的基础理论角度进行阐述，指出柳州两面针股份有限公司存在的会计信息失真问题，进而提出完善会计信息失真的措施，如加大会计监管部门执法力度、规范公司机构设置、加强公司内部监管、提高会计人员素质等，改善现阶段柳州两面针股份有限公司会计信息失真的问题，确保会计信息的真实。

关键词：柳州两面针股份有限公司；会计信息；会计信息失真；监管
Liuzhou LMZ Co., LTD Accounting Information Distortion Problem Research
Abstract  
Accounting information distortion not only directly influences the manager's decision, also to a certain extent, disturb the normal order of market economy. Therefore, to strengthen the management of accounting information quality, improve the authenticity of accounting information is the important part of accounting management. However, the current accounting information distortion is a common phenomenon. In view of this, this article from the accounting information, meaning and function of the quality characteristic of accounting information and accounting information distortion based on defined theoretical perspectives, pointing out Liuzhou LMZ Co., LTD exists the problem of distortion of accounting information, and puts forward the improvement measures of accounting information distortion, such as increasing the intensity of law enforcement, standard company organization setup, to enhance internal supervision, improve the accounting personnel quality, etc, and improve the quality of accounting personnel, improve the present both sides Liuzhou LMZ Co., LTD. Of the accounting information distortion problems, ensure that the accounting information of truth.

Key words: Liuzhou LMZ Co., LTD; accounting information; Accounting information distortion; Supervisio

*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】