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会计信息的质量不高和会计信息失真是目前存在的一个较为普遍的问题,虽经多方治理,仍未得到根本改观。造成信息失真的原因是多方面的,但可归结为两类:一类是由于弄虚作假造成的,即故意制造虚假的信息;另一类则是由于会计本身的不确定性和会计系统内在的缺陷性等造成的。本文拟从会计核算原则,特别是确认、计量原则本身的缺陷来探讨信息失真的原因,进而提出相应的改进建议。
The quality of accounting information is not high and accounting information distortion is a more common problem that exists at present. Although it has not been fundamentally changed by many parties, it has not been fundamentally changed. The causes of information distortion are many, but can be attributed to two categories: one is caused by fraud, that is deliberately create false information; the other is due to the uncertainty of the accounting itself and the inherent shortcomings of the accounting system Caused by sex. This article intends to explore the causes of information distortion from the accounting principles, especially the defects of the recognition and measurement principles, and then put forward corresponding suggestions for improvement.