浅析会计信息失真

Analyzes the accounting information distortion

在现代市场经济时代,会计信息真实性显得愈来愈加重要,虚假的会计信息,歪曲地反映经济状况,不仅无法满足各个方面真实地了解财务经营状况,严重误导会计信息使用者,致使决策失误,造成国有资产流失,社会经济生活紊乱,萌生政治、经济、社会管理风险,而且还助长了违法乱纪等腐败现象的滋生,给单位、集体乃至整个国民经济带来不可估量的损失。因此有必要对会计信息失真的成因进行分析认识,并探索出有效的防范措施,为社会经济健康运行服务。

In the modern market economy time, the accounting information authenticity appears adds importantly, the false accounting information increasingly, twists reflects the economical condition, not only is unable to satisfy each aspect really to learn on the spot the financial management condition, serious- ly misleads the accounting information user, causes the decision error, creates the state asset to drain, the social economy life disorder, sprouts political, the economical, the social management risk, moreover also encouraged has broken the law and so on corruption multiplying, for the unit, the collective and even the entire national economy national economy brought the inestimable loss. Therefore has the necessity the origin which distorts to the accounting information to carry on the analysis understanding, and explores the effective guard measure, serves for the social economy health movement.