会计信息失真的动因分析与治理对策

Driving forces and countermeasures on accounting information distortion

会计信息失真给经济社会发展带来的危害是极其严重的,对于依赖会计信息进行重大决策的利益相关者造成重大利益伤害。在对会计信息失真状况及其危害性进行分析的基础上,对其产生的原因进行了全方位、多角度的剖析,根本性原因是利益驱动多样性;直接原因是会计人员职业素养待提高;间接性原因是会计环境不尽完美。针对会计信息失真原因提出了相应的对策:健全、完善法规体系;执法必严,提高违规代价;进一步完善会计制度;完备内外部监督体系;提高会计人员职业素质。

Accounting information distortion is becoming more and more serious in financial controls and creates great hazards for the rapid economic growth.The article analyzes the status of accounting information distortion and the driving causes from all directions.It presents that the fundamental cause is benefit driving diversity;the direct cause is the vocational accomplishment of accounting personnel needs to be improved;the indirect cause is the accounting environment is far from perfect.Some countermeasures are put forward for preventing accountant information distortion,such as to form a perfect regulation system,to enforce laws strictly,to further perfect the accounting system,to complete internal and external supervision system and to improve the vocational accomplishment of accounting personnel.