浅谈会计信息失真的成因及对策

The cause of the infidelity of accounting information and its countermeasures

阐述了会计信息失真的表现形式及其危害性 ,从会计自身、内控制度、外部审计、道德观念、执法等方面分析了会计信息失真的原因 ,并从完善法规制度、实行会计委派制、健全会计监督体系、加强立法和执法力度、更新观念、提高素质等方面提出了治理会计信息失真的办法 ,从根本上杜绝会计信息失真的现象。

In this paper the form and harmfulness of infidelity of accounting are elaborated. And from accounting, internal control system, outside audit, ethics idea and administration of law the causes of the infidelity of accounting information are analyzed. At the same time the treatment measures are proposed to eliminate this phenomenon, which contain perfecting code institution, carrying out accounting system of authorization, intensifying legislation and administration of law, renovating conception and so on.