合法会计信息失真探析.docVIP

合法会计信息失真探析 探联与ijf究15企业技术开发2003/12 合法会讲偌患失真摞橱王娜，邹吴(阿南财经大手，四川fíXi#039;f~6 10074 ) 摘要，会计信息史真包括非法会计信息失具和合法会计信息失具。合法会计信息失真的原因为:会计准则制定中的缺陷以及准则自身的不之善、会计仿息提供者与使用者利益的不完全一致性。防治对笨:制定者应有广泛代在性，进一步完善，住别的内容，通过制度安排使各利益关系人之间的博容达到竞合的结果。关键词合法会计信息失真.会计;在则;会计政革中图分类法:口3文献标ìR码，A文章编号:1006-8937(2003)12-∞15-03An analysis of the untrue legal accounting information WANG Na,ZOU Hao (Southwest University of Finance and Economics,Chengdu.Sichuan 610074,China) Abstract: The untrue accounting information comprises two elements: lhe untrue i1legal and legal accounting information. There are 5everal reasons for the untrue legal information: the defect in making rules and the intemal defect of the accounting principles, lhe incomplete agreement on ben??efit between the users and the supporters of the information. The responding solution to the ques??tion: the rules-maker should have extensivc representativeness; thc conlents of the principles should be improved gradua1ly; through the arrangement of system interests relations should rich to c∞per??atc. Keywords: the unlrue legal accounting infonηation: the accounting principles; the accounting policy l 问题的提出种会计信息失真，它包括非法会ìi信息失兵和l合法会计(;;息失真是目前会计学界讨J仑的热点.(8.会计(，j息失真u前者是会计作弊，而后者的产生过程许多学者从人为因素的角度去分析会计G息的失依据的是真实的原始凭证.采用的是合法的会汁政桌，较多地将其局限在会计作弊上。笔者认为会计信策。息失真的范围应该比会计作弊更广泛，只要是与企2 引起合法会计信息失真的原因业的实际情况不相符合的会计信息，就可以说是一2.1 会计准则制定中的缺陷作者简介·王饵(1979-).食，四川成都人.西南财经大学2∞!姐硕士研究生告计学专业，研克方向财务会忡。邮果(1976-).男.四川成都人，曲南时纽大学2002姐硕士研克生金融学专业，研究方向·金融市场。?????3???℡?3??????????????3?????????虑潦瑨畮汥楮坁乡???3??3?????惯捯敬椱慲獥牥景???摥浡宪潮扥畳周独桡数捏慭獹琅慴??炡灯泎???????????????????㊣????虑瑨橮灲敮牥獯琅独扥橭楮?3??悭敲惯瑲瑮??湴斣瓘楶湡獴捯敭?条症汥晥歩溡扥猎煵莹瑨杲独物溃祷??3汩????????潵??瑥??????3??3????3????3??????瑲??潮??浰??????3?3?????????慬?条捯楮瑨潦狞汵??3牵灲潵灭涌污?3??3???景乇??3汥??敮???敲闵牡畮敮捴涌浰瑷灰楮敳潮汤湳悫敭牥潵舍斲潲捩捹??3??3??捯瑨条浡敭?畮牭捩潮????敳瑳捪汤症瑻??3??????????????略婏潭??物?????????3?????????????3祳?獩捴莹浡瑳??汥敥潮景????楶畡敭獴汤抠灬????????℡牭睥泐莹憡?瑬灬敮摬潮玣玛慴畮?3???????3???????3??????楣涌獥汬瑥敲牭敳??????????3????????3????楳莹荥??涌敳??瑡敮?楯??3??獴???慴周敳禣瑨??????莹????????3??????????玣舍玴?3???????3?3???????