试论会计信息失真的成因及对策

Discussion on the Causes and Countermeasures of False Accounting Information

本文分析了会计信息失真的六大成因,并提出了五点解决方案,即通过加强会计法规建设、改革会计管理体制、提高会计人员素质等方法来规范会计行为,从而达到杜绝或减少会计信息失真的现象。

The paper analyses six causes of false accounting information, and puts forward five countermeasures, to strengthen accounting regulations construction, to reform accounting management system and to personal quality of accountants and so on, through which we could standardize accounting behaviours, to false accounting information.