论合法会计信息失真的成因及其预防措施

论合法会计信息失真的成因及其预防措施
 
摘要:近年来，人们在讨论会计信息失真问题时，大都把会计信息失真的原因归纳为3类：即人为因素造成的故意性失真即违法性失真;会计人员由于过失或造成的非故意性失真；由于会计政策法规本身存在的缺限及会计政策或会计核算方法的选择不同而造成的合法性失真。本文对会计信息合法性失真的成因从会计理论与会计方法上的缺限、会计准则以及会计制度自身的不完善及会计环境因素等3方面进行了分析，另外对如何预防合法性会计信息失真，从会计理论与会计方法的缺限上、会计准则以及会计制度本身的不完美性角度、会计环境的影响3方面进行了分析并提出了预防措施。

关键词:会计信息失真；合法会计信息失真；预防措施

Discusses the Legal Distortion and Processing of the Accounting Information
 
Abstract: Contents brief summary: In recent years, people while discussing accountancy’s information to lose the true problem, lose the true reason to accountancy’s information to induce to three the types mostly: Then the artificial factor result in intentionally sex lose true really break the law sex to lose namely; Accountant because of resulting in faultily not intentionally sex really lose; Because the accountancy policy or accountancies check the choice dissimilarity of method but result in really lose. This text to accountancy the information legitimacy really lose of become because of attending meeting to account the blemish on the method, accountancy’s standard and the accounting system oneself from accountancy’s theories not perfect and accountancy the environment factor etc. three aspects carried on the analysis, another rightness how really prevent the legitimacy accountancy’s information from lose, attend meeting the blemish of account the method from accountancy’s theories up, affect of accountancy’s standard and accounting systems not perfect sex angle, accountancy Environment three aspects carried on the analysis and put forward the prevention measure.

Keyword: Accountancy’s information really lose ; Legal accountancy’s information really lose ; Precautionary