| 会计信息误差研究 |
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| 引用本文： | 朱立民,陈炳荣,黄亮.会计信息误差研究[J].江苏经贸职业技术学院学报,2011(3). |
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| 作者姓名： | 朱立民 陈炳荣 黄亮 |
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| 作者单位： | 中国人民解放军理工大学财务处,江苏南京,210007 |
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| 摘 要： | 会计信息误差可以分为有意误差和无意误差两大类。会计信息的有意误差就是会计造假,会计信息的无意误差并不一定是会计造假。会计信息的无意误差不可避免,只要是在信息需求者允许的误差范围内,这样的会计信息就应该被看作是"真"的会计信息。研究信息误差及其范围,对于保证会计信息的质量具有十分重要的意义。
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| 关 键 词： | 会计误差 有意误差 无意误差 |
On the Accounting Information Error |
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| Authors: | ZHU Li-min CHEN Bing-rong HUANG Liang |
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| Institution: | ZHU Li-min,CHEN Bing-rong,HUANG Liang(Accounting Department,PLA University of Science and Technology,Nanjing 210007,Jiangsu,China) |
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| Abstract: | Accounting information error can be classified by two kinds: intentional or unintentional error.Intentional error is accounting falsity,and the unintentional error isn't.Unintentional error of accounting information is inevitable.As long as this error is within the range which the information reader allows,the information should be regarded as real.The research of accounting information error and its range has important meaning to guarantee the quality of accounting information. |
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| Keywords: | accounting error intentional error unintentional error |
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