会计信息失真的原因及对策

The Reason and Countermeasure of Distortion of the Accounting Information

现代社会会计信息失真原因主要在于会计人员自身、单位领导和主管部门以及社会监督三方面。对会计信息失真应实行会计委派制、强化内部管理、完善相应的法律法规及加强社会监督等治理方法。

The distortion of accounting information is very severe in modern society. It's The reason of the distortion of auamting information lies in the accountants, the leaders, authorities and social supervision. The countermeasures are implementing accountant-appointing system, intensifying inner management, perfecting related laws and regulations and enforcing social supervision.