合法会计信息失真探析

An analysis of the untrue legal accounting infor-mation

会计信息失真包括非法会计信息失真和合法会计信息失真。合法会计信息失真的原因为:会计准则制定中的缺陷以及准则自身的不完善、会计信息提供者与使用者利益的不完全一致性。防治对策:制定者应有广泛代表性;进一步完善准则的内容;通过制度安排使各利益关系人之间的博弈达到竞合的结果。

The untrue accountinginformation comprisestwo elements:the untrue illegal and legal accounting information.There are several reasons for the untrue legal in-formation:the defect in makingrules and the internal defect of the accountingprin-ciples,the incompleteagreementon benefit betweenthe users and the supporters of the information.The respondingsolution to the question:the rules-makershould have extensive representativeness;the contents of the principles should be improvedgradu-ally;through the arrangementof system interests relations should rich to cooperate.