会计信息失真的根源

On the Source of Accounting Information Infidelity

企业的会计信息受经济体制、社会环境以及企业伦理道德的影响。在市场经济环境下,企业只有遵守伦理道德,企业管理者提高自身伦理意识,才能产生真实的会计信息。

Accounting information in enterprises is influenced by economic system, social environment and enterprise moral principles. Under the condition of market-oriented economy, enterprises should abide by moral prineiples and improve their moral sense to produee real aecounting information.