会计规则缺陷与会计信息失真

本文主要从会计规则存在局限性角度来剖析会计信息失真问题，指出由于传统会计规则在理论体系、确认和计量、核算过程、信息披露、会计政策和报表审计制度等方面存在天然的机制缺陷而导致会计信息系统无法对客观经济世界进行完全真实的反映；最后说明了在新的社会经济条件下进行会计规则创新的必要性和紧迫性。

Defects of Accounting Regulations and Distortion of Accounting Information

Based on the limitation of accounting regulations, the paper analyzes distortion of accounting information. The traditional regulations on accounting have defects in theoretical system, confirmation, measurement, process of calculation, release of information, policies on accounting and systems on accounting report and audit. Therefore, the accounting information cannot objectively reflect the economic activities. The papers points out that it is essential and urgent to innovate regulations on accounting under new social and economic circumstances.