浅谈会计信息失真

About False Accounting Information

会计信息是经济管理的主要信息之一,是企业经营管理和科学决策的重要依据,也是国家经济进行宏观管理的重要思想来源。然而,我国的会计信息失真现象却大量存在,主要表现为帐外设帐、假帐真做、钻会计政策空子三方面,而企业内部管理失控、政府管理职能不规范和社会监督职能弱化、会计人员的综合素质不高是导致我国企业会计信息失真的主要原因。加强企业内部管理、加强政府管理职能和社会监督职能、提高工作人员综合素质是治理我国企业会计信息失真的有效途径。

Accounting information is an important part of economic management and a main source of microscopic management.But there are a lot of false information,such as setting up account besides account,making fake account,utilizing the shortcomings of the accounting policies.The main causes are the fail of control of the management inside the enterprise,the nonstandard management of govermnent,the weak supervision of society.Therefore,to strengthen the inside management of enterprise and the supervising function of government and society,improve the qualities of staff are the effective means of defeating false accounting information.