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会计信息最本质的特征就是决策有用性,是经济管理的重要信息资源。探究会计信息失真的根源,分析和研究会计信息失真的主客观原因,才能从源头抓起,达到标本兼冶。
Accounting information is the most essential feature of the usefulness of decision-making, economic management is an important information resource. To explore the root causes of accounting information distortion, analyze and study the subjective and objective reasons for the distortion of accounting information can we start from the source and achieve the goal of both sample and process.