会计信息真伪辨

On Distinguishing Between the Truth and Falsehood of Accounting Information

有效鉴别会计信息的真伪是防范会计信息失真的前提。由于会计信息形成的主要载体是会计账簿 ,因此 ,巧查账簿 ,是鉴别会计信息真伪的有效方法。以资产、负债、所有者权益等会计信息为对象 ,可以找到相应的辨别方法。

Effectively distinguishing the truth and falsehood of accounting information is the prerequisite of preventing it from getting distorted. To the extent that account books are the major bearer of the information, skillful check of the book is an effective way of distinguishing the truth and falsehood of the information.