会计信息误差研究  

On the Accounting Information Error

作　　者：朱立民[1] 陈炳荣 黄亮[1] 

机构地区：[1]中国人民解放军理工大学财务处,江苏南京210007

出　　处：《江苏经贸职业技术学院学报》2011年第3期9-11,共3页Journal of Jiangsu Institute of Commerce

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。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.

关 键 词：会计误差 有意误差 无意误差 

分 类 号：F230[经济管理—会计学]