会计信息失真的原因、危害及治理

The Reasons, Damages and Countermeasures of Accounting Information Distortion

会计信息是投资者、债权人等信息使用者决策的依据;会计信息失真的根源是虚假会计信息,虚假会计信息产生的原因分主观因素和客观因素两方面;会计信息失真是行贿受贿、贪污腐败、逃避国家税收等丑恶现象发生的催化剂,严重危害社会主义市场经济的发展,严重干扰损害社会经济发展和人民生活;会计信息失真的治理工作是一项系统工程,各有关部门应相互协调、立体思维、多管齐下。

Accounting information is vital for the economic decisions of investors, debtees or other information users. Accounting information distortion is caused by the fake accounting information, including subjective factors of the company and objective factors of the society. Accounting information distortion can bring about bribery, corruption and tax evasion and tax fraud, thus messing social development and people＇s peaceful life, damaging the development of the socialist market economy. The management of accounting information distortion is a systematical task, which requires a variety of feasible measures and cooperation of many parts.