在规则庇护下的会计信息失真

Accounting information distortion under the rule patronization

一定意义上,规则庇护下的会计信息失真更具隐蔽及欺骗性。当前引起会计信息失真的此类原因有:资产剥离和关联方交易的存在与活跃;会计核算原则与信息真实之间不对等,会计核算方法自由选择空间大;对资产评估增值结果的不同处理等。

Accounting information distortion under the rule patronization is more covered and deceivable.At pre-sent,the reasons which lead to accounting information distortion include:the existence and flourish of asset stripping and accounting information distortion,non-reciprocity between accounting principle and true informa-tion,free choice of accounting method,different treatment of asset evaluation increment,and so on.