浅谈会计信息失真的危害、原因及治理对策

Brief Introduction for Harm, Reason and Countermeasure about Accounting Information Distortion

本文简述会计信息系统的内容和价值 ,着重阐述会计信息失真具有给微观经济带来风险和宏观经济造成危害的可能性 ,从企业内外部环境、客观和主观因素剖析造成会计信息失真的真正成因 ,提出治理会计信息失真的措施和对策。

This essay summarizes the content and value of the Accounting Information System, emphasizingly elucidates the possibility of risks to the micro-economy and harmfulness to the macro-economy which is caused by Accounting Information misstatement, analynizes the reasons of Accounting Information misstatement in two major aspectes: internal and external situations of the enterprises, and subjective and objective factors, and raise methods and countermeasures to settle the problem.