也谈会计信息的真实性

Authenticity of Accounting Information

分析会计准则应作为会计信息真实性的判别标准 ,会计信息的真实性只是一定条件下的相对真实 ,从经济体制、法制建设。

This paper is to argue that accounting criterion should act as the judging standard of the authenticity of accounting information. And it points out the authenticity is relative to a certain condition. It also puts forth , relative countermeasures dealing with the untruthfulness of accounting information from the aspects of economic system, legal system construction and national quality.