论会计真实性的扭曲与规范

On Twist of Accountancy Authenticity and Standard

真实性是会计工作的基本要求 ,导致会计真实性被扭曲的原因比较复杂 ,虚假会计信息的泛滥不仅成为一大社会公害 ,也是困扰中国会计改革的焦点问题。制止会计真实性的扭曲 ,提高会计信息的质量 ,必须从制度和技术等方面努力。

The authenticity is the basic requirement of accountancy work.The cause that leads of accountancy authenticity to be twisted is fairly more complicated.The overflow of the false accountancy information not only becomes one big social public hazard,and also is a focal point problem to perplax the China accountancy reform.To prevent twist of accountancy authenticity,and to raise the quality of accountancy information must be made great efforts from the system and the technology,etc.