会计信息的制度性失真及其遏制——兼评新《企业会计制度》

The Institutional Distortion of Accounting Information and its Containment ——A Review of the New Enterprise Accounting System

财政部于2000年12月29日正式发布的《企业会计制度》对中式会计制度与国际会计惯例进行了有效接轨,充分体现了对会计信息制度性失真的遏制。但新《企业会计制度》尚需从克服不确定性、健全信息披露制度体系等方面加以完善。

The Enterprise Accounting System officially issued by the Ministry of Finance on December 29, 2000 effectively coordinates the Chinese accounting system and international accounting practice and fully embodies the containment of the institutional distortion of accounting information. However, the new Enterprise Accounting System remains to be improved in such aspects as overcoming uncertainty and perfecting information disclosure system.