| 合法会计信息失真探析 |
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| 引用本文： | 王娜,邹昊. 合法会计信息失真探析[J]. 企业技术开发, 2003, 0(18) |
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| 作者姓名： | 王娜 邹昊 |
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| 作者单位： | 西南财经大学 四川成都610074(王娜)，西南财经大学 四川成都610074(邹昊) |
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| 摘 要： | 会计信息失真包括非法会计信息失真和合法会计信息失真。合法会计信息失真的原因为:会计准则制定中的缺陷以及准则自身的不完善、会计信息提供者与使用者利益的不完全一致性。防治对策:制定者应有广泛代表性;进一步完善准则的内容;通过制度安排使各利益关系人之间的博弈达到竞合的结果。
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| 关 键 词： | 合法会计信息失真 会计准则 会计政策 |
An analysis of the untrue legal accounting infor-mation |
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| WANGNa,ZOUHao. An analysis of the untrue legal accounting infor-mation[J]. Technological Development of Enterprise, 2003, 0(18) |
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| Authors: | WANGNa ZOUHao |
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| Abstract: | The untrue accountinginformation comprisestwo elements:the untrue illegal and legal accounting information.There are several reasons for the untrue legal in-formation:the defect in makingrules and the internal defect of the accountingprin-ciples,the incompleteagreementon benefit betweenthe users and the supporters of the information.The respondingsolution to the question:the rules-makershould have extensive representativeness;the contents of the principles should be improvedgradu-ally;through the arrangementof system interests relations should rich to cooperate. |
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| Keywords: | the untrue legal accounting information the accounting principles the ac-counting policy |
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