论中国企业会计信息失真.PDF

국제회계연구 제14집 (pp. 45~64) 2006년 5월 31일 논문접수 : 2006. 3. 4 게재확정 : 2006. 4. 15 论中国企业会计信息失真 * 1)李 玉 兰 論文槪要 会计界的会计信息失真问题巳被广泛关注 。从中国的银广夏事件，到美国的安达信事 件，无不对会计诚信提出了质疑，如何重建会计行业的诚信是我们面临的紧迫问题。本文主 要对目前中国企业会计信息失真的原因进行剖析，并提出会计信息失真的几点防范措施。 关键词：会计信息，失真，中国企业 * 中国 延边大學 经济管理学院 会计係 助教授 국제회계연구 제14집(2006년 5월 31일) 45 Korea International Accounting Review Vol.14 2006. 5. 31 Chinese Enterprise Accounting Information Distorts 2)Li, Yu-lan * Abstract The problem that Chinese enterprise accounting information distorts has been widely concentrated by accounting field. From Chinese yinguangsha event, to American andaxin, they both proposed doubt to accounting belief .So how to rebuild the belief of accounting field is the most urgent event we face now. The text mainly talks about the reason why Chinese enterprises accounting information distorts, and gives some suggestions that how to defend information distortion. Key Words : Accounting Information, Distortion, Chinese Enterprises * Professor, Department of Accounting, College of Economic and Management, Yanbian University, China. 46 Korea International Accounting Review Vol.14 (pp. 45~64) 李 玉 兰 47 중국기업의 회계정보왜곡에 관한 연구