会计信息失真的成因与治理

The inquisition of accounting information lack-fidelity cause and administration

会计信息失真的原因可概括为两方面 ,即非违法性会计信息失真和违法性会计信息失真。对此 ,需要从以下几个方面加以治理 :以《会计法》为准绳 ,加强会计法制建设 ,认真贯彻落实新制度 ;完善会计监督体系 ,形成有效的监控机制 ;加强会计职业道德教育 ,提高会计信息制造者的素质 ;逐步改革会计人员管理体制 ,完善会计委派制。

Accounting information lack fidelity can be divided into two kinds,that is,ordinary accounting information lack fidelity and illegal one.By this reason,accounting information lack fidelity should be controlled in following several ways:with the help of Accounting Rules, strengthening the construction of accounting legal system,seriously carrying out the new system;perfecting accounting overseeing system,forming effective overlooking mechanism,strengthening accounting professional moral education;enhancing the quality of accounting information makers;progressively reforming management system about accountants,perfecting accounting appointment system.