对会计信息失真的若干理解（Some understanding of accounting information distortion）.docVIP

对会计信息失真的若干理解（Some understanding of accounting information distortion） Some understanding of accounting information distortion 09-13 Abstract: the core of accounting information is authenticity. As a kind of public information, accounting information is the basis of economic decisions for creditors and investors. Its authenticity is reliable or not, it directly affects the interests of the vast number of information users. Affect the countrys macro control and orderly operation of the market economy, and even become a hotbed of corruption. At present, the phenomenon of accounting information distortion is becoming more and more common in our country. In this case, the meaning, characteristics, reasons and Countermeasures of accounting information distortion are analyzed. Key words: accounting information; distortion; supervision; accounting personnel quality 1, the meaning of accounting information distortion Accounting information distortion means that the accounting information loses its real objectivity to its users. Accounting information distortion can be divided into intentional distortion and non intentional distortion. Unintentional distortion is caused by unintentional factors such as lack of technical proficiency and careless negligence of accounting personnel. It is easier to overcome and correct. Intentional distortion refers to the authorized management authorities, with accounting standards for enterprises have the flexibility, biased or induced to provide information, or in violation of accounting standards making false accounting. This is the most dangerous, the most serious consequences, but also the most difficult to prevent and detect distortion. 2, the characteristics of accounting information distortion At present, the characteristics of accounting information distortion can be classified as follows: (1) inflated profits and cover losses. 30% of enterprises have inflated profits or cover up losses, among them, the phenomenon of exaggeration in st