Explains new business accounting system the original minute profession accounting system to lack to the accounting policy including accountant confirmed that the measurement， the report method's standard， caused by “to keep accounts materially to render an account” replaces had the rich connotation accounting Especially involves business accounting regarding some policy and the accounting method choice important question， because disorderly may follow， the suggestion enterprise embarks from own benefit， each does what he thinks is right， all kinds， has Moreover， how does business accounting the criterion as well as establish regarding the concrete accounting record the financial accounting report， also has not made the exhaustive specific stipulation， does not favor the enterprise in the practical work， particularly handles matters according to rule in the accounting record and the report process， thus serious influence accounting information business accounting basic maxim to property in definition and confirmation standard， had not considered that the property will take one kind to be able to bring futures economy benefit resources this very important economical attribute， caused some not to conform to the asset definition or already to lose the value the project as the property calculation and the report， in addition requested authorization the procedure strictly excessively， caused the property value to reduce the newspaper not to be able to obtain the prompt appropriate reflection， caused the accounting information to depart from the economical fact inevitably new "Business accounting System" in the system， the content arrangement to business accounting confirmed that the measurement， the record， reported the entire process makes the stipulation， and aimed at the accounting the overall request to make some specific stipulations， might urge the enterprise to start to consider the enterprise own accounting policy and the method choice Thus， from carries out the profession accounting system to carry out "Business accounting newly System" becomes a time difficulty big spanning， thus personnel's professional quality and specialized judgment ability proposed to business accounting the new request， also internally examined personnel's specialized knowledge level to set a higher request without
Administrative institution accounting information distortion summary Administrative institution accounting information is a reflection of the various units of economic activities However， in reality to cover up the economy， some units incident truth to intentionally hide or change of accounting information true circumstance， generating administrative institution accounting information But the administrative institution because in accounting basic management， system as the relative lag， formulate administrative institution accounting management exist great defects， leading to the current administrative institution accounting information distortion degree increasingly This not only rigged national economic order， hampering the administrative institution of reform and And shook accounting in the economic development of the important position， aggravate social credibility crisis， become to construct the harmonious society's most discordant To accounting information distortion causes and countermeasures， in-depth studies has very pressing practical Keywords: administrative institutions， Accounting information; Distortion; research
