从西方历史经验看我国企业会计信息失真的治理

Rule the Distortion of Our Accounting Information from the Western Historical Experience

会计信息失真是一个历史性问题。回顾会计发展史,西方国家历史上也存在过严重的会计信息失真问题,尽管这一问题至今仍未被较好解决,但西方国家治理会计信息失真问题的经验对我国解决该问题仍有很大启示。本文通过考察西方治理会计信息失真的过程和经验,提出了一些适合我国国情的、治理我国企业会计信息失真的建议。

The distortion of accounting information is a historic problem and the western had existed serious problem when we look back the accounting history. Today, this problem still has not been better solved. But the experience that western ruled the accounting information distortion has some enlightenment with our country to solve this problem. In this article, the author provides some suggestion that suit the condition of our country and can rule the distortion of our accouting information from inspecting the progress and experience of western.