会计信息失真原因及对策

How to Deal With the Problem that the Accountants Provide False Information

文章分析了会计信息失真的原因 ,并结合新会计法提出了依法规范会计工作 ,加强对会计工作的监督和管理 ,加大对会计违法行为的处罚力度 ,以及建立可操作性强的会计职业道德规范和适合我国国情的一套完善的内部控制制度等一系列解决会计信息失真的对策。

This paper firstly presents and analyses the causes of the problem that the accountants provide false information.Then the paper puts forward a series of workable countermeasures to deal with the problem,for example,to reinforce administration and supervision of the accountants' work on the basis of the accountant law and strengthen the penalty,to formulate a series of workable internal control system and vocational moral standards, etc.