会计信息失真的危害成因及矫正

On the irreliability of accounting information

会计信息失真危害会计工作的生命力,干扰社会主义市场经济秩序。会计信息失真的原因是多方面的,应从深化企业产权制度改革入手,完善现代企业治理结构,建立科学的激励机制,强化会计法治,加大对会计信息失真的惩处力度。

The irreliabity of accounty information does great harm to the vitability of accountancy and disturbs the order of socialism market economy.The irreliability of accounting information should be fully understood.Then the problem can be solved in a better way by reforming the property-right system of enterprise, improving the governing structure of modern corporate and constructing scientific inspiration.At the same time,the regislution of accountancy should be reinforced,and the punishment to such irreliability should be more severse