“会计行为论”视野下的会计信息失真问题

On Accounting Information Distortion in the View of Accounting Behavior Theory

从"会计行为论"角度探讨造成会计信息失真的原因很多、很复杂,主要有会计人员素质不高、领导人为因素、社会审计监督不力和会计准则、制度本身不完善等原因。会计信息失真给整个社会带来了极大的损失和危害,尽管有监管体制等方面的影响,但最主要的还是取决于会计人的动机好坏、其个人性格、气质、能力及其职业道德的发展水平,这是解决会计信息失真的关键。

Many a reason can lead to accounting information distortion from the perspective of accounting behavior theory, which is low quality of accounting personnel, leaders＇ human factors, weak social audit and supervision, imperfect accounting standard and system, etc. Accounting information distortion causes serious loss and disaster to the whole society which is influenced partly by supervision system, but the leading reason is accounting personnel＇s motivation, character, temperament and ability and their professional ethics, and this is the key to solving accounting information distortion.