浅谈会计信息失真的成因及对策

The Causes and Countermeasures of Accounting Information Distortion

会计信息失真及治理是当今会计界的热门话题,会计信息虚假的现实也使人们不能不重视这个问题。现行体制的弊端、行政领导和经营者的功利主义及企业会计人员的业务素质不高等因素是造成会计信息失真的主要原因。治理会计信息失真应建立规范的现代企业制度,改进会计管理体制,严格执法并大力发展注册会计师事业,提高会计人员的业务素质。

The accounting information distortion and its management are the hot topics in accounting field. People have to attach the importance to the fact of accounting information falsehood. The author believes that factors affecting accounting information distortion are the disadvantages of the current system, utilitarianism of some administrative leaders and managers, and low professional quality of the accountants. Accordingly we should not only form modem standardized system,improve accounting managerial system, but also develop the cause of certified accountants and improve the vocational quality of accountants.