会计信息失真的主要表现及治理对策

The Main Performance and Countermeasuresof the Accounting Information Distortion

虽然当前我国的经济发展的很不错,但是在整个的发展过程中也出现了不少的问题,比如说会计信息的失真现象就变得越来越严重了,如在很多领域会出现假的报表,这对社会经济秩序的建立起到了消极的作用。为了促进良好社会秩序的建立,使企业的会计行为得到进一步的规范,必须要采取一系列的措施来减少会计信息失真现象的发生,通过探讨会计信息失真的表现,提出一些治理对策。本文主要探讨的就是会计信息失真的表现,以及治理会计信息这种现象的主要对策。

Although incurrentour national economic developed rapidly, but still has some problemsin the process of the development, such as the accounting information distortion is becoming more and more serious, andfalse statementsappear in many areas. That is played a negative rolefor establishment the economic order. In order to promote to establishment of a better economic order, further to regulate enterprises behaviors, some measures must to be taken to reduce the happening of the accounting information distortion, this paper focused on the main performance of the accounting information distortion, then suggest some governance countermeasures.