会计信息失真的探讨
摘 要
近年来，由于利益的驱使，导致了越来越多的会计信息失真现象的出现。会计信息做为影响决策者进行决策一项不可或缺的要素，无时无刻不在影响着公司的、企业的、集体的、社会的利益，因而，会计信息质量问题是一个全世界普遍存在的问题。正确的、客观公正的会计信息是被使用者需要的；然而，错误的、带有目的性的会计信息则会在使用后给决策者带来很大的负面影响。本文将信息失真的表现形式分为两种：一种为无意失真，即无意识的，并不是人为的去造成信息的错误。另一种为故意失真，即刻意的，人为的去改变信息数据而导致的信息的失真。引起这些失真的原因是多方面的，主观方面的思维和客观方面的社会以及制度等等的因素，不同的原因造成的会计信息的质量也是不同的。失真的会计信息，带来的危害不容忽视，社会主义市场经济的健康发展被滞后，国民经济也会出现不平衡的局面。针对于这种种危害，需要一系列有力的措施去解决，去完善。本文将从会计信息失真的原因，危害，治理等方面进行详细的阐述。
关键词：会计信息 失真 决策者 经济 制度
ABSTRACT
In recent years, Driven as a result of interest, resulting in an increasing number of accounting information distortion phenomenon. The impact of accounting information for decision-making decision-makers an indispensable element in all the time not affecting the company, enterprises, collective and social interests, Thus, the quality of accounting information is a world history question. Correct, objective and fair users of accounting information is needed; however, wrong, with the purpose of accounting information will be used for decision-makers a great deal of negative impact. In this paper, the performance of information distortion is divided into two forms: one for no intention of distortion, that is, the unconscious is not caused by man-made to the wrong information. Another distortion was deliberate, that is deliberate, man-made changes to data and information resulting from the distortion. Caused by these distortions are many reasons, subjective thinking and objective aspects of social and institutional factors, etc., different causes of the quality of accounting information are different. Distortion of accounting information, harm can not be ignored, the socialist market economy has been lagging behind the healthy development of the national economy will be the situation of imbalance. To address these hazards, the need for a series of effective measures to resolve to improve. This article from the causes of distortion of accounting information, hazards, and other aspects of governance in detail.
Key words：Accounting Information Distortion Decision-makers Economic System
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