会计信息失真的理性思考与应对策略

Rational Thinking about the Distorted Accounting Information

会计信息的真实性有其特定的内涵 ,属于相对的真实。会计信息失真的治理应根据会计信息失真的原因 ,采取相应的策略 :包括建立解决信息不对称问题的合同安排与政府规章 。

The authenticity of the accounting information has its own specific content, its authenticity is relative. The control of the distorted accounting information should be based on the reasons. It includes the contracts, government regulations, upgrading the accountants' quality and perfecting the social supervision systems.