【摘要】 提供可靠公允的会计信息是现代会计的基本目标,而目前国内外的会计信息失真问题已成为社会谴责的焦点,会计信息失真影响了投资者、债权人等会计信息使用者的微观决策及政府宏观经济决策,严重危害了国家、企业和社会公众的利益,因而有效解决会计信息失真问题具有重要的现实意义。更多还原

【Abstract】 Providing reliable and impartial accounting information is the basic objective of present-day accounting ,but the problem of accounting information infidelity at home and abroad has become the focus of social condemnation .Accounting information infidelity not only influences the micro decision-making of investors ,creditors and other accounting information users and governmental macroeconomic decision-making ,but also severely endangers the benefits of the country ,enterprises and social public .So effectually solving the problem of accounting information infidelity has important realistic significance .更多还原