会计信息失真探源及治理对策

A Probe of the Accounting Distortion and the Governing measures

会计信息是保障经济秩序、提高经济效益的重要保证。由于存在一系列主观和客观原因 ,使会计信息缺乏完整性、真实性 ,危害国家经济健康发展。必须根治虚假会计信息。本文从明确会计责任主体、完善社会监督体系、建立健全内部监督制度以及尝试“会计委派制”等几个方面阐述治理措施 ,力求寻找行之有效的对策。

Accounting information is the important guarantee to ensure the economic order and enhance the economic profit.Owing to a series of subjective and objective reasons,the accounting information is lack of integrity and authenticity and jeopardizes the national economy's healthful development.So the false accounting information must be gotten rid of.This paper expounds the governing measures from several aspects such as regulating the accounting responsibility subjective,consummating the social supervising system,establishing and perfecting the inner supervision system and the experiment of the 'accountant accreditation system'and so on in order to find the effective countermeasures.