会计信息失真的治理对策

About Fatse Accounting Information

会计信息是经济信息的基础,是经济决策的主要依据之一。会计信息失真,不仅掩盖了企业真实财务状况和经营成果,不利于企业挖掘内部潜力,可能导致经营决策失误,会造成经济秩序的混乱,甚至会危害国家经济的健康发展。只有认真分析其产生的原因,并从工作体制、监督体系、人员素质、社会环境、法律体系等方面治理,才有可能在源头上堵住做假,维护市场经济的正常秩序。

Accounting information distortion can create the confusion of economical order, resulting in the harm to the healthy development of the country＇s economy. This article, in light of this issue, based on the working system, the general inspecting system, the personnel＇s quality, the social environment, and the laws of regulations system, etc, proposes the solution to it.