论会计信息规则性失真的成因及其改进措施（On the causes of the rule distortion of accounting information and the improvement measures）.docVIP

论会计信息规则性失真的成因及其改进措施（On the causes of the rule distortion of accounting information and the improvement measures） Abstract: the author believes that accounting information distortion includes regular distortion, illegal distortion and technical distortion. This paper analyzes and expounds the formation of accounting informations regular distortion, and puts forward some suggestions on how to improve our accounting Regular quality measures. First, the question raised Accounting rules refer to the laws, rules and regulations of accounting information production and disclosure, as well as various related ones Criteria. Chinas accounting rules mainly include enterprise accounting system, accounting standards for enterprises and accounting Law, etc. The regular distortion of accounting information is a kind of legal accounting information distortion, which is according to the accounting rules The accounting information produced and disclosed is not in conformity with the actual situation of the enterprise, and the inconsistency is determined by the accounting regulations Is caused by itself. World energy superstar Enron Corp Corp (Enron) in December 2001 2, formally filed for bankruptcy, it is the largest bankruptcy in the history of the United states. This momentous event The occurrence of accounting in the field is quite sensational, and has attracted the attention of the accounting community, because Enron incident involved It is not only the distortion of accounting information, but also the fact that the United States has made sure the authenticity of accounting information The guidelines, regulations and institutional arrangements are seriously flawed and the US financial accounting standards board (FASB) is also concerned It is necessary to review whether the US accounting standards adapt to the changing economic environment. This shows that the accounting rules The quality of accounting information is an important topic that needs to be studied by the accounting c