浅析会计信息失真及应对措施

Analysis of the accounting information distortion

从基层会计工作者的角度出发,对会计信息失真问题的成因进行了分析,认为提高会计信息质量需要从建立健全现代企业制度、改进会计管理体制、严格执法、强化社会会计监督、提高会计人员素质等五方面入手,才能真正使会计信息回归到真实可信的本来面目。

Analysis is made on the formations of accounting information distortion, pointing out that the way to increase the quality of accounting information includes the following 5 aspects: to establish and perfect the system of modernized corporation, to improve accounting management system, to execute the law strictly, to enhance the inspection of social accounting, and to raise the qualification of the accounting staff.