（参考）浅析合法性会计信息失真研究.docVIP

浅析合法性会计信息失真研究 摘 要 合法性的会计信息失真是指现有会计规范所产生的会计信息与企业的市场价值发生的背离。正确、客观地看待合法性信息失真，尽可能地完善现有的各项法定会计规范，不断地探索、改进会计理论方法，创建一个真实有序的会计环境，最终，最大限度地减少合法性失真所带来的负面影响是会计理论和实践中亟待解决的大事。伴随着经济的日益发展,由于会计信息的失真的问题一直影响着市场经济的发展,因此,会计信息质量正在逐渐受到人们的重视,会计信息的真实对于整个企业甚至整个国民经济都有着十分重要的作用WTO以后，会计信息对现代企业的发展越来越受到有关部门的重视，但由于受到传统的影响和个体利益的驱使，当前一些企业会计信息失真现象比较严重，某种意义上与世贸组织对企业的发展要求很不相称，甚至危害国家和人民的根本利益。会计信息失真是我国会计领域的一大顽疾。其风气之盛、牵涉面之广，令人目瞪口呆，因此，我们要采取相应措施来整治会计信息。 关键词：会计信息；合法性失真；会计政策选择；制度缺位ABSTRACT The legitimacy of the accounting information distortion is refers to the existing accounting standard produce accounting information and the enterprise market value happened to deviate from. Right, to view the legitimacy information distortion, as far as possible to improve the existing legal accounting norms, explore, and improvement of the accounting theory method, create a real orderly accounting environment, and, in the end, minimize distortion of legitimacy to the negative effects of accounting theory and practice is urgently to be solved in the big things. Along with the development of economy, because the accounting information distortion have affected the development of market economy, therefore, the quality of accounting information is gradually attention by people, accounting information for the entire enterprise even true the entire national economy national economy has a very important role. Chinas accession to the WTO, the accounting information for the modern enterprise development more and more get the attention of the relevant departments, but due to the influence of the traditional and individual interests driven, some current enterprise accounting information distortion phenomenon is quite serious, a sense of the world trade organization and the requirements of the development of enterprise is not compatible, and even harm the country and the fundamental interests of the people. Accounting information distortion in the field of accounting in China is a persistent ailment. The ethos of the interlock, and the