Countermeasures Against Distortion of Accounting Information
Huo Jing-dong · Journal of Huazhong University of Science and Technology · 2002
Accounting information is the processed accounting data, whose most important character is that it can be used for decision-making, so accounting information must be factual and reliable. But accounting information is always fatally distorted because of factors of law, audit, accountant and so on, which leads to the increase of wrong economical decision-making and disturbed normal economic system. In this paper, we analyze causes of accounting information distortion based personal and systematic factors, and give some practicable countermeasures to improve the qualities of accounting information.