会计信息失真的成因及治理对策

Countermeasure and Cause of Accountant Information Distortion

尽管会计信息失真的危害已得到社会的广泛重视,目前会计信息失真情况仍然相当严重。本文从企业法人治理结构、会计准则及制度、会计职业道德等方面就会计信息失真的原因以及如何防治会计信息失真进行探讨。

The harm of accountant information distortion has received broad concern in our society, yet it is still very serious. In this paper, the reasons for accountant information distortion in the perspectives of enterprise corporation structure,accountant rules, making of systems are analyzed and the countermeasure on how to prevent accountant information distortion is put forward.