会计信息造假的原因分析及对策

Analysis of Accounting Information Forgery and Countermeasures

资本所有权和资本运作权的分离是会计造假产生的根本原因。应改进会计管理体制,引进保险机制,提高会计信息的真实度,严格执法,加大处罚力度,以期达到治理虚假会计信息的目的。

Separation of the ownership and the operation of capital is the basic cause of accounting forgery.To harness accounting information forgery,we should complete accounting management system,introduce insurance system,improve accounting information truth degree,and enforce punishment.