会计信息失真的原因与对策外文及译文.doc

Causes and Countermeasure of Accounting Information Distortion Huang Xian Ling School of Management South-Central University For Nationalities , PR．China, 430074 Abstract: In recent years, the accounting information distortion has affected social economy order. This article mainly discusses on the causes and countermeasure of accounting information distortion in China. Keywords: Accounting Information Distortion Causes Countermeasure 1 Introduction In recent years, it happens sometimes that the accounting information distort. It will affect information users such as investors and creditors correctly judge and deicide the management of enterprise, result in the national macroeconomic regulation and control and the microscopic policy-making fault, and affect the social economy order normally operate. This article mainly discusses on the causes and countermeasure of accounting information distortion in China. 2 The reason of the accounting information distortion There are various reasons of accounting information distortion: the enterprise internal factor and also exterior factor; the objective reason and also the subjective reason. Summarily, it mainly has following several points: 2.1 The limitation of accountant laws and regulations system The accounting guide line and business accounting system are all the basic standards of accounting work, the concrete prescribe of business accounting principles, the accounting service processing method and the accounting information disclosure method and so on. As the basic standards of accounting work, the limitation of the accounting guide line and business accounting system is reason of accounting information distortion. It mainly displays in: First, the inherent estimate and the specialized judgment of the accounting guide line and business accounting system will cause the accounting information distortion. Second, the flexibility of accounting method may cause the accounting information distortion. Third, the hyste