关于财务、会计信息失真的分析

Analysis upon the Distortion of Accounting Information

财务、会计信息失真影响管理者的决策 ,进而影响企业及社会 ,影响国民经济。目前 ,财会信息失真严重。为此 ,财会人员必须遵守《会计法》 ,真正负起企业管理者的责任 ,还要加强企业内部审计 ,实行国有企业会计委派制 ,推行会计电算化 。

The distortion of accounting information will effect on the decision of managers and further effect on the development of enterprise, society and the domestic economy. At present, the distortion of accounting information is severe. Hence the accounting staff must observe the “Accounting Law” and take exactly the responsibility of an enterprise manager. It is also necessary to enhance internal audit, to adopt accountant appointment mechanism in state owned enterprises and to popularize the utilization of computer in accounting in order to improve accounting quality and working efficiency.