浅析会计信息失真

Analysis on Accounting Information Distortion

会计信息是控制和监督经济活动的主要依据和手段,是社会经济有效运行的重要基础.我国目前会计信息失真之所以成为普遍现象,其根本原因之一就是在企业制度转型期的企业产权归属关系界定不清楚,导致企业会计信息失真的受害对象不明确,因而无法实施有效的监督.因此从会计制度、会计环境、会计方法等方面进行研究,并提出了相应的对策及建议.参6.

Accounting information is the main basis and means to control and supervise economic activity. It is also the important foundation of the social economy effective operation. One of the basic reasons of the accounting information distortion in our country becoming a universal phenomenon is that the definition of enter- prise property rights ownership relations is not clear in the enterprise system transition period. It causes the ob- jects that suffered enterprise accounting information distortion not to be clear, thus it is unable to implement the effective supervision. This paper mainly studied from some aspects such as accounting system ,accountant environment ,accounting method and so on, in order to information distortion behavior. 6refs. form deterrence and restriction to the illegal accounting