关于会计信息失真问题的思考

Consideration of the problem of accounting message distorting

会计工作以其对经济活动的“反映和监督”为基本职能 ,会计信息的真实性 ,对国家宏观调控和企业管理至关重要 ,但目前会计造假、信息失真问题已经严重地影响我国的经济秩序。为了治理这一问题 ,结合对会计法和会计准则的学习 ,分析了会计信息失真的原因及治理 ,最后指出只有不断地加强法规、政策、内部控制制度以及监督机制的建设 。

Accounting takes reflection and supervision of economic activites as its basic functions.Truthfulness of accounting message is very important to macro control of the state and enterprises management. At present, problems such as message distortiny and false accounts have affected economic order.In order to bring the problem under control,reasons for message distorting are analyzed and some methods to solve them are put forward according to the Accounting Law and the Accounting Standard. At last ,a conclusion is drawn that the only way to exterminate accounting message distorting is to reinforce laws and policies and perfect internal control system and supervision system.