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一、会计政策选择的负面影响 (一)会计政策选择会导致会汁信息失真。会计信息系统的运作环节就是企业会计政策的具体选择运用过程。当企业会计政策选择恰当时,会计系统对外输出的信息对其使用者的决策就更为有用,会计信息质量就高;当被某种不良动机昕操纵,企业会计政策选择不恰当时,会计系统输出的信息对其使用者决策的有
First, the negative impact of accounting policy choices (A) the choice of accounting policies will lead to juice information distortion. Accounting information system is part of the operation of the accounting policy of the specific choice and application process. When the enterprise's accounting policy is chosen properly, the information output by the accounting system is more useful to its users' decision-making, and the quality of accounting information is higher. When the accounting information is manipulated by some unfriendly motivation and the choice of corporate accounting policy is not appropriate, the accounting system The output of information to its users have