透视会计信息失真

On the Lack Fidelity of Auounting Inforwation

会计信息的失真，不仅对决策者和政策制订者容易产生误导，而且也给贪污腐化、违法乱纪者以可乘之机。会计信息失真有合法和非法两种情况，对于合法的失真要通过会计的改革、与国际充分接轨以及丰富会计信息等办法来逐渐解决；对于非法的失真则可以通过进一步改革、明确产权关系、完善内部会计控制制度、改善会计核算手段、提高财会人员素质等措施加以克服。

The lack fidelity of accounting information,which not only mislead decison makers and policy makers but also leaves a clance for carruplion,is double oriented,namely leyally Oriented of illegally oriented.The paper states on the measures to solve the problems.