会计信息失真的形成原因及对策

Causes and Countermeasures on the Distortion of Accounting Information

会计信息失真是我国会计领域普遍存在的一大顽疾,问题的症结在于企业缺乏完善、健全和有效的公司治理机制。因此要解决这个问题,关键是要完善公司治理结构,将会计信息系统纳入到公司治理的框架中,合理设计会计组织结构及运行机制,基于公司治理建立畅通无阻的会计信息沟通和披露平台,从根本上解决会计信息失真的问题。

The distortion of accounting information is a stubborn problem in our accounting field. Its sticking points consist the lack of perfect company management structure. Therefore the key to solving this problem is building perfect company management structure, take accounting information into company management structure, reasonably design accounting structure and running mechanism, establish unblocked channel for information communication and publish.