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会计信息作为一种商业语言,它的质量对于我国的经济管理起着至关重要的作用。但目前我国会计信息失真情况相当普遍,正确、客观地看待合法性信息失真,尽可能地完善现有的各项法定会计规范,不断地探索、改进会计理论方法,创建一个真实有序的会计环境,最大限度地减少合法性失真所带来的负面影响是会计理论和实践中亟待解决的大事。
As a commercial language, accounting information plays an important role in the economic management of our country. However, the distortion of accounting information in our country is quite common nowadays. Correctly and objectively we can see the distortion of legitimacy information, improve the existing statutory accounting standards as much as possible, constantly explore and improve the accounting theory and methods, and create a real and orderly accounting environment , To minimize the negative impact of legal distortion is an urgent and urgent solution in the accounting theory and practice.