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本文主要研究了会计信息披露所涉及的会计信息失真、报告全面收益和会计信息的混淆与过滤三个问题,并在研究的过程之中,给出了笔者对于完善这三个方面的意见和建议。
This paper mainly studies three issues of accounting information distortion, full income reporting and accounting information confusion and filtering involved in accounting information disclosure. In the process of research, I give my opinions and suggestions on improving these three aspects .