会计信息失真的探讨和见解

Discussion and View on Distortion of Accounting Information

会计信息的质量高低直接关系到企业的命运和生存。本文将从会计信息失真存在的现状和表现形式,以及会计信息失真的原因和危害等方面进行探讨,最后进一步从监督管理机制方面分析新形势下如何治理会计信息失真的见解。

The quality of accounting information is directly related to the fate and survival of enterprise.This paper will discuss the present status,forms,causes and hazards of the distortion of accounting information,and finally will raise the views on how to manage the distortion of accounting information in the new situation from the supervision and management mechanism.