企业会计信息失真的成因与治理

Contributing Factors and Governance of Lacking Fidelity of Enterprise Accounting Information

会计监督不力、财会人员素质不高,企业内控制度不健全,且法制观念淡薄,执法监督不力、会计准则与会计自身的缺陷等是会计信息失真的原因,应从领导率先垂范作用、加大对会计信息虚假行为的处罚力度,加强《会计法》的宣传力度,加强会计行业的诚信建设、强化审计监督,建立健全的会计信息管理体制,实施会计人员委派制度等几个方面治理会计信息失真。

The paper analyses contributing factors of lacking fidelity of accounting informtion as poor accountant quality,unsound controling systems in enterprises,weak law conception,deficiency of accounting standard and accounting itself.The paper then proposes contermeasure for governance.