Talking about the Expressions and Causes of and Countermeasures for the Accounting Information Distortion
Yuan Rui
Abstract
Yuan Rui
Abstract
Starting from the expressions of the accounting information distortion, this paper analyzes on the causes of the accounting statement distortion from aspects the accounting management system, the operators' performance evaluation, enterprise's internal control mechanism, the professional quality and professional ethics of the accountants, and the perfection of the accounting laws and regulations, etc., and puts forward some corresponding countermeasures for improving the quality of the accounting information.
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Starting from the expressions of the accounting information distortion, this paper analyzes on the causes of the accounting statement distortion from aspects the accounting management system, the operators' performance evaluation, enterprise's internal control mechanism, the professional quality and professional ethics of the accountants, and the perfection of the accounting laws and regulations, etc., and puts forward some corresponding countermeasures for improving the quality of the accounting information.
Key concepts: Accounting, Accounting information system, Distortion (music), Perfection, Constraints accounting, Quality (philosophy), Control (management), Business