企业会计信息失真的成因及对策

Causes Leading to Distortion of Enterprise Accounting and the Counter-Measures

企业会计信息是经济运行状况的直接反映。会计信息失真,既影响企业内部的运营和管理,又危及国家对经济运行的宏观调控。文章透过会计信息失真的表面现象,结合企业会计的基本职能,分析了“失真”的原因,探讨了解决“失真”

Enterprise accounting information is directly reflective of the performance of the economy. Thus the distortion of accounting information not only influences the internal function and administration of an enterprise, But also endanger the macro-economic regulation and control upon the performance of the economy. This paper, through a thorough analysis on the superficial phenomenon of the distortion of the accounting on the basis of the basic functions of enterprise accounting, further elaborates what causes the accounting information distortion and how the problems can be tackled.