会计信息失真的原因与对策外文及译文VIP专享

Causes and Countermeasure of AccountingInformation DistortionHuang Xian LingSchool of Management South-Central University For Nationalities ,PR．China, 430074Abstract: In recent years, the accounting information distortion has affectedsocial economy order. This article mainly discusses on the causes andcountermeasure of accounting information distortion in China.Keywords: Accounting Information Distortion Causes Countermeasure1 Introduction In recent years, it happens sometimes that the accounting informationdistort. It will affect information users such as investors and creditorscorrectly judge and deicide the management of enterprise, result in thenational macroeconomic regulation and control and the microscopic policy-making fault, and affect the social economy order normally operate. Thisarticle mainly discusses on the causes and countermeasure of accountinginformation distortion in China.2 The reason of the accounting information distortion There are various reasons of accounting information distortion: theenterprise internal factor and also exterior factor; the objective reason andalso the subjective reason. Summarily, it mainly has following several points:2.1 The limitation of accountant laws and regulations system The accounting guide line and business accounting system are all the basicstandards of accounting work, the concrete prescribe of business accountingprinciples, the accounting service processing method and the accountinginformation disclosure method and so on. As the basic standards ofaccounting work, the limitation of the accounting guide line and businessaccounting system is reason of accounting information distortion. It mainlydisplays in: First, the inherent estimate and the specialized judgment of the accountingguide line...