虚假会计信息的成因及治理对策

Reasons and Countermeasures of False Accountant Information

当前 ,我国一些企业提供虚假会计信息的现象比较突出 ,失真的会计信息对投资者、债权人及宏观经济决策都会产生不利的影响。本文通过对虚假会计信息产生的原因进行分析 ,在此基础上提出了提高会计信息质量的对策。

At present, it is prominent for some enterprises in our country to provide false accountant information will produce unfavorable results to investors, creditors and macroeconomic policies. Through analyzing the reasons of false accountant information, countermeasures are put forward to improve the quality of AI.