广角透视会计信息失真

The Comprehensive Analysis on the Distortion of Accounting Information

针对会计信息失真原因,即政府对企业过多的行政干预,会计自身特性和会计政策的限制,财会人员素质不高,对财会违规现象执法力度不够,财务监督体系不完善,提出了防范会计信息失真的主要对策。

In the light of the causes of the distortion of accounting informati on such as the excessive administrate intervention of the government, the featur es of the accounting itself, the restriction of the accounting policies, the low er quality of the accountants, the insufficient law enforcement for the violatio n of the regulations, and the imperfect financial supervision system, etc., this paper puts forward some main countermeasures for preventing the distortion of t he accounting information.