会计信息失真的原因及对策

Reasons of Accounting Information Distortion and Countermeasures

我国目前会计信息普遍存在失实的情况,有些甚至非常严重,达到造假的程度,直接影响了国家税收,扰乱了整个经济工作的秩序。会计信息质量差异的产生根源有很多,应从提高会计人员的主体素质,提高我国会计准则的法律地位,加强会计信息技术利用手段等方面入手,从根源上防范会计信息失真。

False accounting information exists commonly. Some are very serious and even to the extent of counterfeiting, which directly affect the state＇s tax and disrupt the entire economic work order. There are many causes of the differences in the quality of accounting information. To prevent distortion of accounting information, we should improve the quality of accounting staff, improve the legal status of accounting standards, strengthen the using ＇of information technology etc,