会计信息失真的成因及对策

Causes of Lack Fidelity of Accounting Information and Its Countermeasures

从主观和客观两方面分析了会计信息失真的成因 ,其中客观原因主要是客观经济环境的动态性以及会计原则、会计假设、会计处理方法上的缺陷 ,主观原因则涉及会计主体内部控制和外部监督等方面的问题 ;然后针对这些问题提出了制度建设、健全内部控制和外部监督。

The causes for lack fidelity of accounting information are analyzed both objectively and subjectively: subjectively it is because of the dynamic propertyof economic circumstances as well as the shortcomings of accounting principles, accounting hypothesis and accounting handling ; objectively it is because of the internal control and external supervision. In accordance with these problems,ways are put forward such as construction of systems,improvement of internal and external controls and the introduction of accountant_appointing system.