浅谈合法会计信息失真的成因

On the Cause of Legal Accounting Information Distortion

鉴于目前会计工作中广泛存在的会计信息失真情况,本文针对会计理论与会计方法缺陷、会计准则以及会计制度不完善、会计环境不良影响等原因进行了分析。

In view of the situation of accounting information distortion widely existed in accounting work, this paper analyzed the cause of it from the defects of accounting theory and accounting method, the imperfection of accounting standards and accounting system, and the harmful effects of accounting environment.