略论会计信息失真的治理对策

Briefly on the Countermeasures of Accounting Information Distortion

治理会计信息失真是维护市场经济秩序、反腐倡廉、为经济社会发展创造良好环境的当务之急。应从整治企业管理结构的不合理入手,建立完善的公司内部治理结构和对经理层人员的管理机制。同时,强化企业内部监督和外部监督。内部监督应建立健全内部控制制度,外部监督主要是政府部门和会计师事务所要依法进行监督。只要各部门齐抓共管、相互协调,就能促进会计信息质量的提高,为经济社会发展做出积极的贡献。

Managing accounting information distortion is the top priority for maintaining market orders, combating corruption and building a clean government as well as forming a sound environment for economic and social progress. We should start from controlling the irrational management structure of enterprises, and build a perfect internal governance structure and a supervision mechanism of managers. At the same time, internal and external supervisions should be strengthened. Internally, we should build a sound control system, and externally, government departments and accounting agencies ought to conduct surveillance by laws and regulations. Only through collective management of all institutions and mutual cooperation, could accounting information quality be improved to make contribution to social and economic progress.