论会计信息失真及其治理

On Accounting Information's lack of Authenticity and Its Administration

会计信息失真 ,是目前经济活动中存在的较普遍现象。本文分别从主观、客观两方面分析了造成会计信息失真的主要原因 ,并提出了有针对性的防范措施。

Accounting infornation's lack of authenticity is a common phenomenon that exists in current economic activity.The author analysizes the major reasons for this phenomenon from the objective and the subjective angles,and puts foward some precautions measures against this phenomenon in accordance with its nature.