会计信息失真与我国会计信息质量特征体系

会计信息失真是近年来社会各界关注的焦点。在会计信息失真全球泛滥,时代呼唤会计诚信之际,从治理会计信息失真的角度构建我国会计信息质量特征体系将是一个有益尝试。会计信息失真最初在理论上是以会计信息的真实性作为判断标准,但由于传统财务会计的缺陷,这种判断标准在实务中不具有操作性；而会计信息可靠性的最基本的理论表述也是会计信息的真实性。且会计信息可靠性的判断标准从会计信息真实性上拓展开来了,因此以会计信息可靠性作为会计信息失真的判断标准将是一个合理的现实选择。本文根据我国会计信息失真的现状,分析了我国会计信息的可靠性赖以表述的次级质量特征,从而构建了一个层次相对清楚,逻辑相对合理且具有一定现实意义的会计信息质量特征体系。

Probing on the Accounting Information Distortion and the Accounting Information Quality Feature System

Accounting information distortion has been the focus recently. At the times when accounting information distortion floods all of the world and our society calls on accounting credit. It will be a beneficial attempt to establish accounting quality feature system in our country through dealing with accounting information distortion. Accounting information distortion theorectically took the authenticity of accounting information as the judging standard. But due to the flaw of traditional financial acounting, such judging standard was not operational in practice, while the reliability of accounting information was also theorectically based on the authenticity of accounting information. Moreover,the judging standard of accounting information reliability has been broadened from accounting information authenticity . Thus, it will be a reasonable and practical choice to take the reliability of accounting information as the judging standard for accounting information distortion. This article, starting from the current situation of accounting information distortion in our country, analyzes the sub-quality feature which the reliability of accounting information is based on, and establishes a relatively clear, reasonable and practical quality feature system.