会计信息失真的危害与治理

Discussion on Accounting Information Distortions and Measures for Prevention and Control

文章认为 ,会计信息的质量是会计信息的价值之所在 ,亦是会计工作的生命 ,会计信息失真就等于会计信息失去价值、会计工作失去生命。文章列举了会计信息失真的种种表现及其所造成的危害。最后提出了治理会计信息失真的三项措施建议。

The paper argues that the quality of accounting information determines the value of accounting information. Accounting information distortions are essentially like the loss value of accounting information. In an attempt to address these issues, the author puts forward three measures that aim to reduce accounting information distortions.