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会计信息失真一直是学术界和实务界关注的焦点。本文从分析会计法律规范体系内外在不协调的现状和原因出发,拟提出会计法律规范体系协调的原则、方式和政策建议,以期对提高我国会计信息监管的效率、确保会计信息真实性目标的实现进行初步的探讨。
Accounting information distortion has always been the focus of academics and practitioners. Based on the analysis of the status quo and reasons of inconsistency between internal and external accounting legal norms system, this paper proposes to propose the principles, methods and policy suggestions for the coordination of accounting legal norms system in order to improve the efficiency of our country’s accounting information supervision and ensure the realization of the goal of authenticity of accounting information For a preliminary discussion.