会计信息失真英文

会计信息是指会计单位通过财务报表、财务报告或附注等形式向投资者、债权人或其他信息使用者揭示单位财务状况和经营成果的信息。会计信息是否失真。是评价会计作为一个信息系统的工作质量与可靠程度的重要标准。

会计信息失真，是指会计信息的输出与输入不一致产生的信息虚假，即财务报告反映的情况与原始凭证（包括依据原始凭证所作的进一步处理）不符。会计信息失真有多种表现，归纳起来看，不外两种类型。从横向看，信息流向失实。从纵向看，流量失实。

简介

英文:Discussion about accounting information distortion

会计信息是人们在经济活动过程中运用会计理论和方法,通过会计实践获得反映会计主体价值运动状况的经济信息.会计信息失真是困扰会计界多年的问题.会计信息,尤其是真实的会计信息对于企业本身,甚至于整个国民经济都有着不可估量的作用.会计信息失真一直是我国会计领域的"顽症",会计信息的严重失真已经对国家经济秩序构成了严重威胁。

类型

会计信息失真是指会计信息的形成与提供违背了客观的真实性原则，不能正确反映会计主体真实的财务状况和经营成果。

会计信息失真可分为无意失真和故意失真两种类型。

含义

无意失真是在会计核算中存在的非故意的过失，财会人员由于种种原因可能在会计核算中发生各类失误。无意失真是指基本会计信息的控制人员由于职业道德，专业素质等内因以及行业会计制度的规定等外因的影响，造成的对政策法规理解不透，运用相关条款不当或账务处理错弊而导致的报出会计信息与实际信息不符。因此，无意失真也称为会计错误。

这种失真的最大特点就是"无意"，这与那种故意曲解有关的规定从而达到某种目的的恶意失真行为有严格的区别。但是，这两种"失真"造成的后果都是非常恶劣的。

环球青藤友情提示:以上就是[ 会计信息失真什么意思? ]问题的解答,希望能够帮助到大家！

In this paper, the current accounting information distortion of accounting information to analyze the causes of distortion that the main reason for the distortion of accounting information: the seriousness of the accounting rules reduced, management and law enforcement system is not uniform, perfect supervision system, enterprise management confusion , uneven quality of accounting personnel, accounting, environmental changes and changes in accounting methods are not synchronized, the accounting recognition of assumptions and estimates of measurement such that each link in the accounting measurement uncertainty is accounting information distortion caused by technical factors, and combined with the "Accounting Law" of the Chinese accounting laws and regulations for the effective control of accounting information distortion.Cost information is most vulnerable to distortion of accounting information, this detailed analysis of the distortion of subjective and objective reasons. Finally, distortion of accounting information for effective prevention of a number of measures proposed: the establishment of market economy through the development of accounting theory; established to strengthen the internal management as the center of the accounting management system; to use legal means to strengthen the management accounting; appointed state-owned enterprises accounting system; accelerate the pace of reform of state-owned enterprises; establish and improve the modern enterprise system; improving the social supervision system and strengthen supervision of the comprehensive and authoritative accounting; strengthen the accounting team building, and comprehensively improve the quality of accounting personnel.

In recent years, China's accounting information distortion, false cases continue to occur,"