治理会计信息失真 提高会计信息质量

Fathering Accounting Information Distort,Improving Accounting Information Quality

产权制度的缺陷、会计制度和方法存在缺陷以及外部监督不力是影响会计信息失真的主要内容。要治理会计信息失真,提高会计信息质量,就要充分发挥内部审计和社会会计中介机构的监督作用,加大处罚力度,提高违法成本。

Disfigurement of system, limitations in accounting systems and methods, and weak external supervision are the main reasons influencing accounting information distort. It＇ s necessary for fathering accounting information distorts and improving accounting information quality to put the regulatory role of internal auditing and social accounting agencies into full play, to take great efforts in punishment for an increase of violation cost.