对我国会计信息失真的思考

Consideration on Fraud of Accounting Information in China

会计信息是经济主体财务状况、经营成果和现金流量的反映。会计信息失真对国民经济的危害性极大。我国会计信息失真主要是管理机制缺位和法制观念浅薄使然,应从完善公司治理结构、完善股票发行制度,完善会计准则及会计制度等方面加以防范。同时,加大执法力度充分发挥经济警察的监管作用。

Accounting information is about the situation on t he financial status,operation effect and cash flow.High qualified accounting infor mation is useful for statement users to learn about the company and make a decis i on,for the government to govern and for the managers to manage companies efficie ntly.Without accounting information,to reliable fundament for governors to manag e the economy of state.for companies can't judge the future according to histor y .So fraud accounting information is dangerous for every state in economics.It ca n't be delayed for our country to take measures to cure the fraud accounting inf ormation.