会计信息失真探析

An Analysis of the Inauthenticity of Accounting Information

真实性是会计信息最根本的要求。笔者认为,会计制度不完善,部分领导及会计人员素质不高,会计监控制度缺失是造成会计信息失真的主要原因,加强法制体系建设,完善相关管理制度及体制,加大经济监督和执法力度,严格会计人员管理,从源头上控制虚假信息的产生,会计信息失真这一顽症才能得以根治。

As authenticity is essential to the accounting information, any of its inauthenticity can result from the imperfect accounting system, the poor qualities of some executives and accountants, or the lacking of monitoring system. To bring the inauthenticity of accounting information under permanent control, we should strengthen the legal system, perfect relevant managerial regulations and structures, reinforce the economic supervision and the execution of the law and rigorously enforce the management of accounting personnel in order to prevent any false information.