试论现行会计准则对会计信息失真的遏制

The Curbing of Current Accounting Standards on Accounting Information Distortion

会计信息影响会计信息使用者的决策,它的真实性与可靠性是保证信息使用者作出正确决策的基本前提。然而,在现实生活中,却存在着比较严重的会计信息失真问题,大大影响了其正常作用的发挥,它的滋生与蔓延也将严重破坏经济秩序。会计信息失真的成因是多方面的,究其根本原因并有效解决会计信息失真问题,成为我国会计界、经济界乃至我国政府面临的重大课题。2006年2月15日财政部颁布的新会计准则至少能称得上是一项重要而有效的治理对策,它的实施将从遏制盈余管理行为、抑制关联方操纵等方面,一定程度上遏制会计信息失真问题。

The accounting information do affect the users＇ decisions, the authenticity and reliability of the information is the essen- tial prerequisite for the users to make right decisions. On the contrary, in the real life the distortion of accounting information has greatly affected its procession and done great harm to the market economic system. The reasons for accounting information distortion are complicated, working out a solution is urgent for the accountants, the economists, even our government. The Ministry of Finance released the new accounting rules on Feb 15th, 2006. It is quite efficacious and it will solve the problem to some extend through curbing earnings management and inhibiting of related party manipulation.