会计信息失真成因、危害及对策

THE REASON,HARM AND COUNTERMEASURE OF FALSE ACCOUNTING INFORMATION

近几年 ,我国频频发生一系列上市公司会计信息严重失真的情况。会计信息失真 ,既有企业主观原因、社会客观原因 ,更有会计法规制度方面原因。虚假的会计信息会在国家宏观管理和市场资源配置方面起误导作用 ,给国家带来巨大的经济损失 ,同时也为贪污腐败大开绿灯。完善法规制度 ,加大执法力度是治理会计信息失真的根本举措。同时 ,要建立现代企业制度、深化改革、加强企业的内部监督。

A series of accounting information fraud arises in listed companies in China. Under the conditions of the socialist market economy, accounting information should meet not only the needs of marcoeconomy management and control, but also the needs of internal operation management in enterprises and help to learn the financial conditions and operating revenues outside enterprises. False accounting information will mislead us in macro management and the allocation of market resources, and bring about large economy losses. Meanwhile, it can cause corruption. On one hand, information fraud is due to accountant' s professional ethics and enterprise itself; On the other hand, it also has the reason of society. Developing law regulation and strengthening the enforcement are the fundamental measurement. Meanwhile, establishing modern enterprise regulations, reinforcing reform and strengthening internal supervision are also necessary.