会计信息失真的防范和治理

Prevention and management of accounting information distortion

针对目前会计信息失真的现状,从管理和经济学两方面分析了会计信息失真的原因,提出防范和治理会计信息失真的思路和对策。即严肃财经纪律,加大执法力度;完善内外监督机制;建立会计准则体系等。

Analyze the reasons for accounting information distortion according to present accounting information distortion, management and economics, and put forward some thoughts and strategies for prevention and management of accounting information distortion, such as to improve the execute finance and economic discipline, enforce the law, to improve surveillance mechanisms and to build up an accounting standard system etc.