论会计信息失真及对策研究

Research on the Accountancy Information Fault and Countermeasure

从会计信息失真的含义及分类入手,对信息失真与会计的关系及渊源进行了讨论,并进一步从会计本身和信息使用者两个方面,分析了会计信息失真现象的消极体现,并且具体探讨与研究了会计信息失真的原因,提出了抑制虚假会计信息的若干建议。

Based on the analysis of implication and classify about accountancy information fault,it discusses the origin and relation between information fault and accountancy,studies the process of accountancy and information application, presents the reasons and source of information fault,suggests the some countermeasure on avoiding accountancy information fault.