浅析虚假会计信息的产生机理与治理

Analysis of the Generating Mechanism of False Accounting Information and the Governance Mechanism

虚假的会计信息会严重干扰正常的社会经济秩序并阻碍经济的健康发展。治理虚假会计信息应从消除其赖以产生的内驱力和改变有助于其生成的外部条件两方面入手,如:进一步健全法律法规体系;逐步发展完善会计理论;加大对会计工作的监督力度;提升会计人员的业务水平和道德素养等。

False accounting information will seriously interfere with the normal social and economic order and hamper the healthy development of the economy. The governance of false accounting information should be carried out through the following two aspects ： eliminating the driving force which false accounting information depends on and changing the external conditions which help it occurs, for example, to further perfect the law and regulation systems, to develop and perfect the accounting theories gradually, to increase the supervision degree of the accounting business, to enhance the business level and moral qualities of accountants, etc.