关于会计信息真实性的思考

A Reflect on the Validity of Accounting Information

会计信息是现代会计理论中的一个基本范围,是人们在经济活动过程中运用会计理论和方法,通过会计实践获得反映会计主体价值运动状况的经济信息。会计信息失真危害性巨大,已成为了学术界关注的热点。本文重点论述了会计信息失真的表现、成因,并提出了从完善监督,加强管理,法规约束等方面,来制定防范会计信息失真的策略,确保会计信息的真实性。

The accounting information is an essential realm, and is the economical information reflected the movement of accounting cost of principal part which is obtained by using accounting theory and practice during economical activity. The distortion of accounting information is serious harmful and has became the central issue the academic circles pay close attention to . The paper expounds some appearance and cause of accounting information distortion , and based on it, presents a lot of measures to protect the validity of accounting information,such as improving control,strengthening management and regulations.