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会计信息真实与否,总是相对于一定标准而言的。运用不同的客观且公认的标准对会计信息质量状况进行评价,可以从不同的角度、不同的层次进行会计信息真实性的评价。但要注意的是,某一角度或层次的观察结果只能代表会计信息质量的一个方面,而不是全部。长期以来,有些同志谈及会计信息失真问题时,往往把其中的一个层面当作问题的全部,因而在探索一些治理措施时未免有头痛医头、脚痛医脚之感。因而,必须对会计信息失真问题的诸构成层次有一个清晰而完整的认识。
Accounting information is true or not, always relative to a certain standard. By using different objective and accepted standards to evaluate the quality of accounting information, the authenticity of accounting information can be evaluated from different perspectives and at different levels. However, it should be noted that the observation at a certain angle or level can only represent one aspect, but not all, of the quality of accounting information. For a long time, some comrades have often considered one aspect of accounting information distortion as the whole problem, so when seeking some governance measures, they are not without any hesitation and pain. Therefore, it is necessary to have a clear and complete understanding of the various levels of constitutional distortion.