试论会计信息失真的危害、根源和对策

On the Danger,Causes and Countermeasures of the Distortion of Accounting Information

会计信息失真给市场经济的健康发展、现代企业制度的建立健全带来了危害。它主要根源于利益驱使、企业产权制度不明、会计准则运用存在问题和对信息提供者的监督不力。为消除会计信息失真现象,必须建立现代企业制度、完善会计制度和准则、加强企业的内外部监督,以及提高企业会计人员的综合素质。

The authenticity of accounting information is the life of accounting,accounting information distortion,misleading macro and micro policy-making.In the real economic activity,accounting information distortion more and more common,more serious,which has plagued our country＇s economic order,has been of concern to government and society.Therefore,the current distortion of accounting information in China must be resolved.Based on the analysis of accounting information,distortion harm starting distortion of accounting information focuses on the causes and solutions.