CAJ | 학술논문

关于会计信息失真问题，历来就为国内外专家学者所广泛关注。本课题通过分析造成会计信息失真的各种手段、原因从而提出解决的治理方案和应对措施，并从事前、事中和事后治理会计信息失真的解决方案进行了详细阐述，具有较强的实用性和应用性，最后还提出建设会计信息失真的保障制度对于质量会计信息失真问题具有重要意义，并且针对治理会计失真信息提出了自己的观点和措施。
관우회계신식실진문제，력래취위국내외전가학자소엄범관주。본과제통과분석조성회계신식실진적각충수단、원인종이제출해결적치리방안화응대조시，병종사전、사중화사후치리회계신식실진적해결방안진행료상세천술，구유교강적실용성화응용성，최후환제출건설회계신식실진적보장제도대우질량회계신식실진문제구유중요의의，병차침대치리회계실진신식제출료자기적관점화조시。
The distortion of accounting information has always been paid much attention by domestic and foreign experts and scholars. Through the analysis of various means and reasons of accounting information distortion, this paper puts forward some solutions and countermeasures, expounds the dedicate plan of solving the problems in the process of dealing with accounting information distortion, with strong practicality and applicability. Finally, the paper insists that establishing security system for the distortion of accounting information has a significant meaning for distortion of accounting information quality, and comes up with some views and measures for the management of accounting distortion.