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众所周知,由于各种原因,目前我国存在十分严重的会计信息失真问题。失真的会计信息影响投资者、债权人及政府管理部门等会计信息使用者作出正确的决策,并进而在宏观上关系到整个社会的经济运行。造成会计信息失真的原因很多,既有技术上的也有制度上的,但究其根本,主要是由于制度约束不到位所造成的。本文从会计制度出发,主要探讨其制度原因。这些原因包括会计制度的偏差因素,会计政策的可选择性等。同时通过对会计信息失真制度原因的分析,提出相应的对策,包括减少会计制度的不确定性,规范会计政策选择等。
As we all know, due to various reasons, there is a very serious problem of accounting information distortion in our country. Distorted accounting information affects investors, creditors and government accounting departments and other users of accounting information to make the right decisions, and then macroscopically related to the economic operation of the entire community. Accounting information distortion caused by many reasons, both technical and institutional, but its fundamental, mainly due to institutional constraints caused by not in place. This article from the accounting system, the main reason for the system. These reasons include the deviation of accounting system, the choice of accounting policies and so on. At the same time, through the analysis of the reasons for the distortion of accounting information, some countermeasures are put forward, including reducing the uncertainty of accounting system and regulating the choice of accounting policies.