走出会计信息失真认识上的误区

自上世纪 90年代中期以来 ,会计信息失真问题一直是会计领域研究的热点。在众多研究论文取得相当大成果的同时 ,由于对会计信息失真内涵认识上有失偏颇 ,导致在分析会计信息失真原因和提出措施时存在明显的不足。本文中 ,笔者通过分析这些缺陷 ,提出了在会计信息失真问题研究上应该注意的几个问题 ,从而对会计信息失真的内涵进行了更全面、更客观的认识。

To Eliminate the Incorrect Understandings in the Research on False Information of Accounting

The issue of false accounting information has been a focus in the mid 90's of 20th century. Whereas, in many writers' papers, deficiency in such aspects as reasons and measures is very apparent for incorrect understanding of false accounting information's connotation, while they have made great achievements in their own papers. In this paper,the writer has put forward several matters deserving attention in the research of this issue as to make a more comprehensive and objective understanding on false information of accounting.