会计信息失真的原因与对策

The Cause and Countermeasures for False Accounting Information

人为因素并非会计信息失真的唯一原因,会计准则的不完全性,可选择性以及会计法规的不协调、会计事项的不确定、产权制度的不明晰都是会计信息失真的原因。应进一步完善会计制度、明晰产权,尤其是要大力贯彻《会计法》。

False information of accounting not only comes from man -made event but also from accounting event such as unco nsum-mation and selection property of acc ounting principle,incoordination of accounting principle,uncertain ty of accounting items and unclear-ness of property right system.Thus,accounting system should be further consummated and property right shou ld be clarified.Accounting Law should be carried out.