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Talking about the Expressions and Causes of and Countermeasures for the Accounting Information Distortion

Yuan Rui

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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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What this paper is about

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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Available 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.

Key concepts: Accounting, Accounting information system, Distortion (music), Perfection, Constraints accounting, Quality (philosophy), Control (management), Business

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