关于虚假会计信息的理性思考

西方发达国家经济成功的历史经验证明,会计诚信原则客观存在并对促进经济的发展发挥着基础性的作用。我国新修订的《会计法》,同样要求会计提供的信息必须“真实、完整”。可见,会计信息失去了真实性,那无异于会计的消亡,正因为如此,我们对会计信息的真实性必须予以充分的关注,文章结合了近几年中外会计信息严重失真的现实,对虚假会计信息来进行理性地思考。分析大量虚假会计信息产生的原因,然后针对这些原因进行深入研究并探讨其对策。

Reasonable Reflection on the False Accounting Information

The history of successful economy of the western countries shows that the honest principle of accounting plays a basic role in the promotion of economy.According to the newly-revised Accounting Law,accountants should offer the true and complete information.Therefore the lack of the truth of accounting information means the destruction of accountants.Because of this,we pay attention to the truth of accounting information.This paper,based on the reality of serious lack of truth of accounting information at home and abroad in recent years,gives reasonable reflections on the false accounting information,analyzing the cause for appearance of false accounting information and putting forward some countermeasures.