治理和防范会计信息失真问题的思考

On Controlling and Preventing Accounting Information Distortion

近年来会计信息失真问题触目惊心,不但不能如实地反映会计主体的经济活动和基本情况,满足信息使用者的需求,还给整个社会经济带来了重大损失。本文通过对会计信息质量现状和会计信息失真类型的分析,探讨治理和防范会计信息失真问题的对策,以提高会计信息的质量。

Recently, the distortion of accounting information has caused astonishing problems, which caused the false information in reflecting the economic activities and basic information of the accounting subject and the great losses in the whole economy of the society. By the analysis of the present status of the accounting information quality and the distortion types of accounting information, the article explores the strategy for control and prevention of accounting information, in order to improve the quality of accounting information.