刍议会计信息失真的原因和对策

Causes and Countermeasures of Accounting Information Distortion

本文总结了会计信息失真的表现形式,同时从主观和客观两个方面剖析了会计信息失真的原因,并就预防及治理会计信息失真提出了对策,对于在最大范围内防止会计信息失真,具有重要的现实意义。

This paper summarizes the form of accounting information distortion and analyses the causes of accounting information distortion from the subjective and objective aspects,and puts forward the countermeasures for preventing and controlling the distortion of accounting information,having important practical significance for preventing the distortion of accounting information in maximum range.