会计信息失真的成因分析

The Cause Analysis of Account Information Misleading

会计信息失真不仅会干扰会计行业的秩序 ,而且还会产生误导 ,影响国家经济的正常运行 .从会计信息失真的客观原因分析入手 ,指出会计制度中存在的缺陷、单位内部监督机制的不健全和外部监督体系的不完善是造成目前会计信息失真的主要客观原因 .在阐述财会人员素质有待提高和分析会计信息失真现象的诱因之后 ,提出防止会计信息失真的几个对策 .

The account information misleading has affected both the development of enterprises and the general control of economy more seriously than ever.Here the cause of it is discussed; and the means to resolve are also addressed.