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会计信息失真的主要原因在于会计行为的失控,而建立一套有效的会计行为约束机制有利于促进会计行为的规范化,从而减少或削除会计行为失控的现象。本文从分析会计信息失真的原因着手,主要阐述从国家会计法规、会计管理制度、会计监督机制和会计职业道德四个方面作为构建会计行为约束机制的框架。
The main reason of accounting information distortion lies in the loss of control accounting behavior, and to establish an effective accounting behavior restraint mechanism is conducive to promoting the standardization of accounting practices, thereby reducing or eliminating the phenomenon of accounting control out of control. This paper begins with the analysis of the causes of accounting information distortion, and mainly elaborates the framework of the accounting behavior restraint mechanism from the four aspects of national accounting regulations, accounting management system, accounting supervision mechanism and accounting professional ethics.