会计信息失真的成因及对策思考

On Causes and Counter-measure of Accounting Information Distortion

会计信息的真实有效是企业内外管理和决策的关键。会计信息披露失真现象普遍严重,其成因主要有会计准则的不完善、公司治理结构失效、有关行为人的素质或不道德行为及有法不依、惩治力度不足等。防治会计信息失真问题,要完善会计准则体系、健全有关法律体系和加大执法力度、改善公司治理结构、加强社会监督机制及提高会计人员的职业水平和道德素养。

<Abstrcat>The authority and effectiveness are the key for enterprises' management and decision internally and externally. Accounting information is often known for its distortion. The main causes are the imperfection of accounting regulations, lost of judicature, unqualified people, or immoral acts, etc.