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会计作为一个信息系统,通过确认、记录、报告一系列过程,向信息使用者提供决策所需的信息。为了有利于决策,会计信息必须具有相关性和可靠性的质量特征,而真实性则构成了会计信息质量的基础。但是近年来,我国会计信息失真问题非常严重。笔者认为会计信息失真,主要是在特定的会计准则和会计制度指导下,会计人员没有采用恰当的会计方法、程序和原则,或者违反会计准则和会计制度的要求,将信息夸大,歪曲和缩小造成的。一、会计信息失真的原因分析会计信息失真的原因很多,笔者认为有以下几个方面原因。
Accounting as an information system that provides information users with the information they need to make decisions by identifying, documenting, and reporting a series of processes. In order to facilitate decision-making, accounting information must have quality characteristics of relevance and reliability, whereas authenticity forms the basis of accounting information quality. However, in recent years, the problem of accounting information distortion in our country is very serious. I believe that the distortion of accounting information, mainly under the guidance of specific accounting standards and accounting systems, accounting personnel did not use the appropriate accounting methods, procedures and principles, or in violation of accounting standards and accounting requirements, the information is exaggerated, distorted and reduced of. First, the reasons for accounting information distortion Accounting information distortion for many reasons, I think the following reasons.