对会计信息真实性的认识

会计信息是国民经济信息的重要来源,真实的经济信息使社会资源配置合理,而失真的经济信息必然导致经济结构的混乱。会计信息失真是人们长期关注的一个热点问题,也是对社会政治和经济有着重大影响需要认真对待的问题之一。本文通过对会计真实性特点、影响因素、衡量标准和现实思考的合理解析,提出了提高会计真实性的具体对策。

Cognition of the authentic of accounting information

Accounting information is the important source of national economy information. The true economy information makes the disposition of social resources reasonable, while the false economy information is bound to cause the disorder of the economy structure. The distortion of the accounting information has been a hot spot of society which people pay close attention to for a long time. What＇s more, it should be seriously treated, for it exerts a great influence on the politics and economy of society. By means of the reasonable analysis of the characteristics of accounting authenticity, effect factors, measure standard and reality, the thesis poses the specific methods to improve the accounting authenticity.