浅析会计信息失真的原因

On the Reasons of Accounting Information Distortion

随着改革开放的深入和社会主义市场经济的发展,会计作假问题日益严重。会计信息失真的主要原因有企业经营管理者追求不当利益,会计人员缺乏职业道德,会计准则本身有不当之处,企业没有规范的内部会计管理制度等等。

With the deepening of Reform and Opening up policy and the development of socialistic market economy, the problem of aceounting skullduggery is getting more and more serious. The reason of the accounting information distortion have that the enterprise manager seek for the improper profit, the accountant lack of the professional moral, the accountant guide hne is improper and so on.