浅析会计信息失真的探讨及防范

The analysis and prevention of Lacking - fidelity in accounting information

会计信息失真是一个国际性、历史性的问题,也是世界各国当前需着力研究和解决的重大问 题。本文从会计准则及会计制度自身不完善,产权不明晰,会计监督不力等三方面分析了会计信息失真产生 的原因,在此基础上提出了相应的治理措施。

Lacking - fidelity in accounting information is an international historical problem, which should also be studied and solved at present. This article analyses the causes of lacking fidelity in accounting information from three aspects: accounting principles and imperfection of accounting system itself, the indistinct of property right, ineffective supervision to accounting. From these, some appropriate talking measures are put forward.