会计信息失真的成因探析

The origin analysis on the distortion of the accounting information

真实、可靠的会计信息是其使用者做出正确决策的基本前提和条件。但是,现实情况是会计信息失真问题相当严重。本文将从会计信息失真的界定入手,在此基础上对会计信息失真的成因从会计学和经济学两个角度进行分析和探讨。

The realistic and reliable accounting information is the basic premise and condition of correct decision-making by employer. But, in fact, the problem of distorted accounting information is rather serious. So, this text regards the definability of distorted accounting information, and, on this basis, the origin cause of information distorted to the accounting information is from the two angles of accounting, economics, are analyzed.