会计信息失真的原因及治理对策

The Causes and Countermeasures to the Faithlessness of Accounting Information

会计信息反映一个单位的财务状况和经营成果,它作为一种重要的经济信息,是投资者、债权人和经营管理者进行决策的重要依据。受企业法人治理结构不合理、利益驱动与违规成本低、监管体系不健全、会计工作环境差、会计规范不健全、会计人员地位低等多种因素的影响,导致了会计信息失真。从完善公司治理结构、加强行业诚信建设、健全监管体系、建立民事赔偿机制、提高会计人员素质等方面提出了治理对策。

Accounting information is a reflection of the financial status and the business result. It is a major basis of making decisions for investors, creditors and companies as important economic information. However, the faithlessness of accounting information results from all sorts of factors, such as irrational corporate governance structure of enterprise as a legal person, benefit drive and low cost of illegal behavior, incomplete supervisory system, the bad workplace for accountant, incomplete norms of account or the low status of accountant. We presented some countermeasures in this article from the flowing aspect： perfect corporate governance structure, enforce sincerity construction, perfect Supervisory system, establish the civil compensation system and improve accountant quality etc.