从企业供需角度谈会计信息失真的成因及对策

On the reasons for the distortion of accounting information and countermeasures from the angle of supply and demand of the business

从企业供需的角度分别以广义和具体两个方面分析了会计信息失真的成因,在此基础上提出从加强会计规范建设、理顺各方的利益关系以及强化契约关系等方面来提高会计信息质量,并相应地提出了治理会计信息失真的对策,为减少会计信息失真提供可能,从而建立一个公平、公正的会计信息市场。

From the angle of supply and demand, this article analyses the causes of the distortion of aeoounting information in the broad and specific sense respectively. Based on these causes, it proposes oountermeasures to improve the quality of accounting information from the following aspects： strengthening the accounting normative oonstruetion, straightening out the relations among different parties, reinforcing the oontraet relationships etc. Thus it advances the oountermeasures against the distortion of aeoounting information suggests some stratedies and eountermeasures of the distortion of accounting information to try to reduce the possibility of the distortion of aceounting information and set up a fair aceounting information market.