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目前会计信息失真的主要表现是凭证、核算、审计报告失真 ,信息模糊表现为会计规则、会计计量、分析评价方法等的不确定性。会计信息失真既有会计信息本身的局限性 ,会计工作内外部环境的影响 ,也有会计人员自身素质的制约。会计信息模糊则主要是因认识主体存在假定因素 ,客体行为具有不确定性 ,会计工作具有多重选择性。提高会计信息质量必须重塑会计管理体制 ,规范会计行为
At present, the main manifestations of accounting information distortion are vouchers, accounting, distortion of audit reports, the fuzzy performance of information accounting rules, accounting measurement, analysis and evaluation methods of uncertainty. Accounting information distortion both the limitations of accounting information itself, the internal and external accounting environment, the impact of the internal environment, but also the quality of accountants themselves constraints. The fuzzy accounting information is mainly due to the existence of hypotheses in the subject of cognition, the uncertainty of object behavior and the multiple selectivities of accounting work. To improve the quality of accounting information, the accounting management system must be reshaped and the accounting behavior regulated