会计信息失真的多维视角探索

Multidimensial Visual Angle's Exploration about Accounting Information Distortion

会计信息最基本的质量特征就是决策有用性 ,会计信息的质量直接关系到决策者的决策及其后果。但由于种种原因 ,我国存在严重的会计信息失真问题。从会计信息需求者即决策者的多维视角探讨会计信息失真的原因是解决问题的关键。

The most basic quality feature of accounting information is decision usefulness, it directly concerns decision and consequence of decision maker. It exists serious problems of accounting information distortion for some reasons. It is the key that solves the reason of discussion accounting information distortion from decision maker's multidi-mensial visual angle.