| 会计信息失真的经济理论、成因及对策分析 |
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| 引用本文： | 陈琛.会计信息失真的经济理论、成因及对策分析[J].价值工程,2012,31(14):159-160. |
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| 作者姓名： | 陈琛 |
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| 作者单位： | 南京中医药大学,南京,210046 |
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| 摘 要： | 财务报告的目的是向会计信息使用者提供有用的信息。会计信息的有用性通过会计信息所具有的质量特征加以体现出来。相关性和可靠性两个主要质量构成了决策有用性。会计信息丧失了相关性和可靠性,便会失去其有用性。文章就会计信息失真问题作一理论和成因分析,并提出一些治理对策。
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| 关 键 词： | 会计信息失真 决策有用性 信息不对称 |
Economic Theory, Causes and Countermeasures of Accounting Information Distortion |
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| Chen Chen.Economic Theory, Causes and Countermeasures of Accounting Information Distortion[J].Value Engineering,2012,31(14):159-160. |
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| Authors: | Chen Chen |
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| Institution: | Chen Chen(Nanjing University of Chinese Medicine,Nanjing 210046,China) |
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| Abstract: | The object of financial reporting is supplying useful information to the users.The usefulness of accounting information is realized by its quality characteristics.The two main quality characteristics of relevance and reliability constitute decision usefulness.If accounting information lacks relevance and reliability,it will have no usefulness. |
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| Keywords: | accounting information distortion decision usefulness information asymmetry |
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