会计信息失真的成因及其对策

The Cause and Its Countermeasures of the Distortion of Accounting Information

在现代信息社会里,会计的重要性在相当大程度上是通过信息的重要性或者说是会计信息的价值所表达出来的,失去真实性的会计信息会对社会经济造成严重的危害。造成会计信息失真主要有会计理论与会计方法存在缺陷,会计准则及会计制度自身的不完美,环境因素,单位领导因素和会计人员素质不高等主客观原因,只有完善会计管理体制,建立健全监督机制,加强执法队伍建设,依法治理,大力惩治会计违法行为,才能从根本上解决问题。

In such a modem information society, the importance of accounting is expressed by the im- portance of the information or the value of accounting information to a considerable extent. Loss authenticity accounting information will cause serious harm to social economy. However, we see more and more of the accounting information distortion. Aiming at this phenomenon, in view of the current actual situation, this paper explores the necessity of remain objective and real of accounting information. It analyzes the current situation of the accounting information distortion, and probes into the reasons of accounting information distortion and countermeasures to solve this problem.