摘要
会计信息失真已经成为一个国际性、历史性的难题。在这样的背景下，人们纷纷谴责会计人员的道德素质和执业水平，这是不公平的。会计信息失真的产生有着复杂的社会、经济、文化和政治背景。本文拟从经济学的角度，分析会计信息失真的原因，目的是抛砖引玉，启发大家以客观公正的态度对待会计信息失真问题。
Accounting information distortion has become aninternational and historical hard nut to crack.Under thisbackground,people tend to rebuke the moral character and practicalcapacity of accountants,which is unfair to the fact,because theaccounting information distortion comes from complicated social,economic,cultural and political environments.This article tries toanalyze the true reason from economic perspective and inspireeverybody to treat the problem with an objective and fair attitude.
关键词
会计信息
会计规则
信息不对称
accounting information
accounting rules
asymmetry of information
