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2006•Southern MetalsRequires access

Considerations of the accounting information distortion

Shu-Jian Zheng

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Abstract

Restraining the distortion of accounting information and assuring the reliability of accounting information have become a focused problem in the accounting sector,and even a problem of governmental and public concern.Beginning from the accounting theory and practice,and taking into account the reality of this country,this paper analyzes the cause of accounting information distortion,and then proposes some counter-measures to cope with the problem.

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What this paper is about

Restraining the distortion of accounting information and assuring the reliability of accounting information have become a focused problem in the accounting sector,and even a problem of governmental and public concern.Beginning from the accounting theory and practice,and taking into account the reality of this country,this paper analyzes the cause of accounting information distortion,and then proposes some counter-measures to cope with the problem.

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Available abstract

Restraining the distortion of accounting information and assuring the reliability of accounting information have become a focused problem in the accounting sector,and even a problem of governmental and public concern.Beginning from the accounting theory and practice,and taking into account the reality of this country,this paper analyzes the cause of accounting information distortion,and then proposes some counter-measures to cope with the problem.

Key concepts: Accounting, Distortion (music), Accounting information system, Constraints accounting, Reliability (semiconductor), Cost accounting, Accounting standard, Business

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