会计信息失真问题的原因及对策探析

Analysis of the Causes in Accounting and for Information Distortion Some Countermeasures

会计信息的真实性、可靠性及相关性是保证信息使用者作出正确决策的基本前提和条件。但是，会计信息失真问题比较普遍，原因是多方面的，必须从制度、监管、处罚等方面加大治理力度。

The authenticity, reliability and relativity of accounting information constitute the premise to guarantee users of these information make correct decisions. However, accounting information distortion remains a common existence owing to various causes, which is ought to be controlled through institution, supervision, and penalty.