刍议会计信息失真的原因与应对措施

Causes of Acounting Information Distortion and Countermeasures

在剖析造成会计信息失真的原因和现象基础上,提出了应从建立并完善会计法律制度与体系、培养高素质会计队伍、提倡会计人员委派制、健全会计监督评价体系、完善企业会计信息化网络平台等一系列措施,切实提高会计信息的质量。

This paper first analyses the phenomenon of accounting information distortion and their causes,then suggests methods of establishing and perfecting the legal system of accounting and the accounting system,cultivating a team of high quality sccountants,and promoting accountant appointing system,strengthening accounting supervision and evaluation system,perfecting the enterprise accounting information network platform to effectively improve accuracy of accounting information.