如何界定会计信息失真

会计信息是广大投资者(包括潜在投资者)、债权人、经理人和有关政府部门等各自作出相应经济决策的重要依据,信息失真理所当然地成为他们关注的热点问题。究竟什么是会计信息失真?判断会计失真的标准和依据是什么?会计信息真实性与公允性、重要性存在什么样的关系?与会计差错、会计虚假、会计认定存在什么逻辑关系?这些问题是本文要深入分析、讨论和揭示的重点。

How to Measure False Account Information

Investors,inclnding Latent investors,creditors,managers and the government base their economic policy decisions on account information,so obviously,they are concerned about the fiddelity of account information. What is false account information? How to measure whether the information is true or false? What is the relationship among the fiddelity,the justice and the importance of account information? What is the relationship among the account mistakes,forged account and the identification of account. These questions are what the article will analyse and discuss.