制度经济学原理告诉我们，人们的经济行为受制于特定制度的安排。我国会计规范就是国家通过行政强制手段对会计工作的一种安排。然而，制度中难以克服的缺陷与人为缺陷却经常造成会计信息失真。一、政策导向致使会计信息失真的原因概述为了规范和加强会计工作，保证会计信... The principle of institutional economics tells us that people’s economic behavior is subject to the arrangement of a specific system. China’s accounting norms is the state through administrative compulsory means of accounting for an arrangement. However, insurmountable defects and man-made defects in the system often result in distortion of accounting information. First, the policy guidance led to accounting information distortion reasons Overview In order to standardize and strengthen the accounting work, to ensure that the accounting letter ...