浅议会计信息失真的原因及对策

On the Reasons for the Distortion of Fiscal Information and Its Countermeasures

近十年来,全球范围内一系列的会计造假事件给世界经济造成了极大的损害,会计信息失真扰乱了正常的经济秩序,影响了市场经济的健康发展,损害了投资者的利益.当前,我国会计信息失真问题也越来越多,致使国家税收和国有资产大量流失.本文从客观和主观方面对企业会计信息失真的原因作了探讨,并提出相关的治理对策.

In recent decade,a series of fiscal falsification in the world causes great damage to the global economy.The distortion of fiscal information disarranges the well-balanced economic order and exerts blight on the healthy development of market economy and damages the profits of investors.And the distortion of fiscal information in our country grows fast,which causes a great amount of loss of the country＇s revenue and state capital.This paper analyses the reasons for such distortion of fiscal information from both object and subject aspects and then puts forward some relevant countermeasures to deal with the problem.