摘要
随着我国经济改革的不断深化和现代企业制度的建立 ,社会各界(包括投资者、债权人、政府监管部门等等 )对会计信息的需要越来越强烈 ,而会计信息失真 ,尤其是合法的会计信息失真却造成单位和国家财产严重受损 ,阻碍了社会经济的健康发展。为了适应新形势发展要求 ,结合对折旧计提的研究 ,分析了合法会计信息失真的原因及其对策 ,结果发现只有不断的完善和发展各项会计政策和法规、建立健全各项监督机制 ,才能有效的避免合法性会计信息失真的产生。
With the development of economic reform and the establishment of modern corporation system, accounting information has become more and more important to many social user(investor, creditor,government monitoring department ,and so on). But due to the untrue accounting information, especially legal untrue accounting information, the assets of the unit and the state serious loss, and the development of social economy is hampered. To adapt to the demand of new situation, the reasons of legal untrue accounting information and its countermeasures are analysed after studying the depreciation .At last, only through improving the principles of accounting and the internal control can we avoid legal untrue accounting.
出处
《北京机械工业学院学报》
2001年第4期85-89,共5页
Journal of Beijing Institute of Machinery
关键词
折旧
公允价值
会计信息失真
depreciation
accounting information
fair value
