浅析会计信息失真之成因与防范

The causes and control measures to the accounting information distortion

近年来,国内外会计信息造假事件屡见不鲜、层出不穷,如何避免和防范会计信息失真,成为会计理论界广泛关注的热点问题。文章从分析会计信息失真的原因入手,从强化政府及社会监督机制、推动会计法规准则和企业内部制度建设、创新会计工作运行机制、优化会计人员能力素质和执业道德教育等多个方面,有针对性地提出了治理对策。

Recently, the incident of common occurrence of making the fake of domestic and international accounting information, how avoid and against accounting information distorted, become a hot problem of theory. The article starts with analyzing the reason why accounting information is distorted, from strengthening the government and social supervision mechanism, promote accounting regulation criterion and institutional improvement, innovative accountant＇s working operating mechanism, optimize a lot of respects such as accounting personnel＇s ability and operation moral education, have proposed managing the countermeasure pointedly.