从会计信息系统本身的缺陷看会计信息失真

on accounting information distortion in terms of defects of accounting information system

不能够反映客观事物本身特征的会计信息就属于失真的会计信息,无论是主观原因造成的,还是客观原因引起的。会计信息系统本身的缺陷,如会计政策的可选择性、会计确认和会计估计的主观性、会计计量属性的局限性、会计原则执行上的灵活性等,是造成会计信息失真的一个重要原因。为了防止上述原因造成的会计信息失真,需要加强会计政策选择上的规范与指导,加大监督力度,防止对会计原则和会计政策的滥用,必要时可以在一定限度和范围内修正历史成本原则。

Accounting information that cant reflect the characteristics of objective matters should be subject to false accounting information, whether subjective reasons or objective ones, the defects of accounting information system, such as alternative of accounting policies ,subjectivity of accounting recognition and accounting estimation, limitation of accounting measurement attribute, or flexibility of accounting principle exercised etc., is a very important reason which results in accounting information distortion. In order to prevent the accounting information distortion above, we must strengthen the standardization and indication of accounting policies chosen, strengthen the power of supervision, avoid the misuse of accounting principles and accounting policies, and modify to some extent the historical cost principle if necessary.