| 公众期望与会计信息真实性的关联分析 |
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| 引用本文： | 刘承智.公众期望与会计信息真实性的关联分析[J].财会通讯,2005(4). |
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| 作者姓名： | 刘承智 |
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| 作者单位： | 邵阳学院 湖南邵阳422000 |
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| 摘 要： | 公众对会计的期望与对会计行为的认识之间存在期望差距,基于不同期望水平对会计信息失真现象所作的分类揭示了会计信息真实性的内涵。通过公众期望与会计信息真实性的关联分析可以发现,加强公众与会计界的沟通理解以及强化会计信息失真的治理,是解决会计信息真实性问题的有效途径。
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| 关 键 词： | 公众期望 期望差距会 计信息失真 关联分析 |
The Relevant Analyses of the Public's Expectations and Accounting Information Reality |
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| Liu Chengzhi.The Relevant Analyses of the Public''''s Expectations and Accounting Information Reality[J].Communication of Finance and Accounting,2005(4). |
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| Authors: | Liu Chengzhi |
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| Abstract: | There is an expectation gap between the public's expectations on accounting and their expectation on accounting behavior. Different classifications of accounting information distortion phenomena by different expectations discover the connotation of accounting information truth. By relevant analyses of the public's expectations and accounting information, we can see strengthening communication between the public and accounting, enhancing the governance of accounting information distortion is an effective way to afford reality of accounting information. |
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| Keywords: | The public's expectation Expectation gap Accounting information distortion Relevant analyses |
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