会计信息失真的原因及对策研究

The Study of the Reasons and Solutions of Accounting Information Distortion

会计信息是指会计单位以财务报表等形式向投资人或债权人等提供单位财务状况和经营成果信息。其真实性直接影响到企业的生产经营活动、投资决策、预算执行情况和投资者信心。造成会计信息失真的原因很多,如主观伪造、提供虚假财务会计报告、变造会计资料等。如不及时治理,不仅会危害一个单位的生产经营决策,而且还会危及整个社会的经济运行。为此,要进一步加强法律监管,完善会计规范,提高会计人员综合素质。

Accounting information provides to investors and creditors by an accounting unit commonly in the form of financial statements, refers to the information of the financial situation and the business management results of this unit. Its authenticity affects the operation, in- vestment, budget implement, and investorff confidence of an enterprise directly. There are several reasons for accounting information distor- tion, for example, forging, providing false financial and accounting reports, changing accounting information, and so on. Without timely con- trol, it will not only harm the management of a unit, but also endanger the operation of the economy in a society. Therefore, it is important to strengthen the supervision of the law, to perfect accounting regulation, and to improve the quality of accountants.