企业会计信息失真的危害、原因及治理对策

The Danger, Reason and the Managing Countermeasure of the Enterprises Accounting Information Distortion

最近一个时期以来,企业篡改会计数据、帐实不符、假账真作、真账假算、虚盈实亏或虚亏实盈等现象时有发生.这种现象已影响到我国经济的健康、有序发展.笔者从企业会计信息失真产生的危害、原因及治理对策方面进行了探讨,以期抑制或改变这一现状.

Recently, distorting the accounting data in the enterprises cause the account doesn t accord with the reality, the false account is really made, the real account calculate falsely, make profits seemingly but suffer the loss actually, suffer the loss seemingly but make profits actually, etc, such phenomena take place occasionally. These phenomena have influenced the healthy and in order development of our country＇ s economy. This text carries on the discussion including the danger, reason, and managing countermeasure of the enterprises accounting information distortion, in order to suppress or change this phenomenon.