议合法性会计信息失真

Comment on the Untrue Legal Accouning Information

合法性会计信息失真产生的原因 :会计环境不确定性 ,会计准则及会计法规内在缺陷 ,会计信息使用者与信息提供者利益的不完全一致。相应的治理对策 :准则的制定应适应环境变化 ;准则的内容需不断完善 ;在会计政策的制定与选择上 ,尽力达到利益协同一致。

The reasons why the untrue legal accounting information comes into being are the following factors:the changes of the accounting circumstances, the internal defect of the accounting principles and rules, the incomplete agreement on benefit between the users and the supporters of the information. The responding solution to the question:the rules should be made according to the changes of the circumstances; the content of the principles should be improved gradually;the making and the choice of the accounting policy should reach an agreement on benefit.