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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三类:即人为因素造成的故意性失真;会计人员由于过失造成的非故意性失真;由于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。并把这三类作为治理会计信息
In recent years, when discussing the distortion of accounting information, most people attribute the distortion of accounting information to three types: the intentional distortion caused by human factors; the unintentional distortion caused by accountants due to fault; due to accounting policies or accounting The choice of method is different because of the legal distortion. And take these three categories as accounting information for governance