风险管理视角下中小饲料企业会计信息失真的原因及防治措施
Reasons and prevention measures for accounting information distortion in small and medium-sized feed enterprises from the perspective of risk management
陈文1
作者信息
- 1. 河南水利与环境职业学院,河南郑州 450000
- 折叠
摘要
会计信息是揭露企业财务状况、经营成果和资金变动的重要信息,提高会计信息质量,有助于饲料企业了解自身实际情况,进而制定出科学有效的经营决策,为后续的可持续发展奠定坚实的基础.但部分中小饲料企业存在会计信息失真的问题,这些问题不仅容易影响中小饲料企业的正常运营和发展,而且其中蕴含诸多风险,甚至会造成企业资产流失,虚构事实,诱发经济犯罪等.因此,需要从风险管理视角分析中小饲料企业会计信息失真的原因,并制定针对性的防治措施,有效规避会计风险,提高中小饲料企业的会计信息质量.
Abstract
Accounting information is an important information that reveals the financial status,operating results,and fund changes of enterprises.Improving the quality of accounting information helps feed enterprises understand their actual situation,and then make scientific and effective business decisions,laying a solid foundation for subsequent sustainable development.However,some small and medium-sized feed enterprises have the problem of accounting information distortion,which not only easily affects the normal operation and development of small and medium-sized feed enterprises,but also contains many risks,such as causing asset loss,fabricating facts,and inducing economic crimes.Therefore,it is necessary to analyze the reasons for the distortion of accounting information in small and medium-sized feed enterprises from the perspective of risk management,and formulate targeted prevention and control measures to effectively avoid accounting risks and improve the quality of accounting information in small and medium-sized feed enterprises.
关键词
风险管理/中小饲料企业/会计信息失真/防治措施Key words
risk management/small and medium-sized feed enterprises/accounting information distortion/prevention and control measures引用本文复制引用
基金项目
河南省高校人文社会科学研究一般项目(2024-ZDJH-197)
2021年河南省高等教育教学改革研究与实践(重点)项目(2021SJGLX671)
出版年
2024
NETL
NSTL
万方数据