再论会计信息失真的成因及对策

从“东方锅炉”的“爆炸”,到“银广夏”的“倾覆”,从“黎明”的“黑暗”到“猴王”的“树倒猢狲散”,会计造假的恶性案件时有发生,给决策者制定相关的决策带来了不利影响,已经严重地影响了国民经济的正常运行,成为当前会计改革的重要内容。针对会计信息失真产生的成因进行分析,就如何根治提出自己的见解。

From the explosion of ＂ Dongfangguolu＂ to the collapse of ＂Yinguangxia＂ ; From the Darkness of ＂Liming＂ to the falling down of ＂houwang＂, The happenings of vicious cases against accounting cheating brings negative effects on making decision of relative policies, and influeces the process of civil economy, becomes the main content of improvement of modern accounting. This text will provide the relative solutions with regard to the reason for the false of accounting information.