试论会计信息失真与治理

On the False Accounting Information and Supervision

介绍导致虚假会计信息的原因:法律和政治制度的不完善,职业道德低下。进一步完善司法体系,建立有效的监督体系,提高会计师职业道德水平。

This paper analyzes the reasons causing the false accounting information. These reasons can be counted as the imperfection of juridical and political systems and the low level professional ethics of accountants, which result in the false accounting information. In response to this situation, the author proposes some fundamental measures as following： further improving the juridical system, setting up an effective supervision system and enhancing the professional ethnics of accountants.