关于会计信息真实性的思考

1,2(1.,442000;2.,442000)Thinkingontheaccuracyofaccountinfor-mationYiYia,MinghaiTuobAbstractThispapertriestogivethedefinationoftheaccuracyofaccountinformation.Italsoanalyzesthespecifica-tionandfactorsoftheaccuracyofaccountinforma-tion.Throughtheanalysisofqualitystatusofaccountinformation,thesubjectiveandobjectivereasonsofinformationfailure,theresultsofaccountinformationfailureintheChineseenterprises,somepoliciesonpreventingtheaccountinformationfailurearepresen-ted.Keywordsaccountinformation;informationfailure;policyaMaternalandInfantCareHospitalofShiyan,Shiy-an442000,ChinabRongchangRuralCreditCooperatives,Shiyan442000,ChinaCorrespondenceto:YiYi.:,;;;;;;:,,,,,,,:;;,,,,[13],,,,1,,,,,1.1(1);(2);(3)1.2(1)(2):,,;,;,(3)(4):(5)2,,,,2.1,,,,,62ChineseJournalofCurrentHospitalAdministrationVol4No8August2006,,,2.2,,,2.3,,,;,,;,,[4,5]2.4,,,IASFASB,,,IAS,2.5:,;;;,,()2.6,,,,2.7,,;,,,;,,,,,2.8,,,,1..:,2005:24-26.2..:,2005:29-31.3,2004:37-39.4..:,2001:45-47.5..:,1996:30-32.72Vol4No8August2006ChineseJournalofCurrentHospitalAdministration