企业会计信息失真问题剖析

Analysis of Information Distortion Business Accounting

随着我国会计准则体系的建立与完善,会计信息质量有了一定的提高,但会计信息失真问题仍未得到根本解决,治理会计信息失真就成为我国现代企业制度建立和发展过程中的重要课题。文章主要针对我国企业会计工作实践中信息失真表现形式、原因等进行分析,就如何行之有效地治理会计信息失真的问题进行分析。

With the establishment and perfection of China accounting criterion system, the quality of accounting information has improved a bit. But lacking fidelity on accounting information hasn＇t been thoroughly solved. Therefore administration of lacking fidelity on accounting information becomes an important issue during the process of establishment and development of China modem business system. The paper mainly analyses the forms of expression and cause towards lacking fidelity on information in China accounting practice. Furthermore, the paper puts forwards some opinions about how to make effective measures to manage lacking fidelity on accounting information.