| It is important problem that accounting information lose the ture that an international and history problem, is also an international community front to need to put forth effort the solution. In the last few years, the our country appears continuously accounting information loses the true circumstance, ising a listed company to break the law to violate the rules to operate particularly hour in behavior contain occurrence, having exposed an our country serious problem in accounting taking charge of. The quantity of business enterprise accounting information, not only affect with the economic benefits relation of the investor the economic benefits of creditor etc. community, but also affect to a national economic order with the social order. Our country an outstanding accounting scholar Yang shizhan professor puts forward of the deep views that " the world wants the confusion accounts first disorderly, the world wants to cure to account is to cure" . Caution we must value the quantity problem of business enterprise accounting information highly. Because insure the reality dependable of accounting information is to the most basic request in accountant. However, accounting information of our country business enterprise loses the true phenomenon however large quantity exsits, its to our country market economy developments and develop of making and inviting effect, bring into relief gradually. As a result, resolve effectively accounting information lose the true problem, becoming our country accounting field, economic boundary is to our country the important lesson that government face. Therefore, have the very deep theories value to the research of this lesson to guide the meaning with the stronger actuality, this be I lose to accounting information true the aspect proceed investigative and main point to be attended to.This text is divided into totally four sections launches the research. Part 1, to accounting the information theories aspect proceeds the basic explaining. First, definition concept and its a proper and some innate characters of accounting information belong to the sex; The next in order, expatiated the supply scope ofaccounting information; The third, analyze the inner part control attend meeting the relation that account information; The fourth, put forward and defined concept and its points that accounting information take charge ofs.Part 2, lose to accountancy's information true present condition and its banes proceed the analysis. First, induce accounting information lose true of ten kinds of concrete manifestations; The next in order, from deliver the mistake information, mislead the economic behavior and injure everyone's benefits, cause the business enterprise loss in business, disturb the economic order, induct the economy crime, weaken the authority of the national finance and economics law and discipline and cause the budgetary establishment in receipt and expenditure in national or local public finance appear the direction mistake to wait five bane for expatiating accounting information losing really to the actuality livings.Part 3, then lose to accounting information true of because launch the analysis. Is divided into two level of structures totally: While ising a general reason analysis. Namely from the appointment that make host and guest view two factors to account the information esse to proceed the analysis; Two is a deep layer reason analysis. Namely according to" entrust - act for" make with belonging to the sex, divide to entrust with act for the effect inconformity, entrust with act for information dissymmetry and entrust with act for contract not complete three launch the detailed expatiating.Part 4, In the aspects of to abovely threely accounting information losing investigative foundation in theory in the truth on, putting forward six governments taking charge of accounting information, suppress accounting information really lose. Namely on ising a serious finance and economics law and discipline, the enlargement enforces the law dint degree; Two is a... |
PDF Full Text Request