试论虚假会计信息的成因及其防范

当前,虚假会计信息的泛滥触目惊心,会计信息失真已严重影响了我国正常的经济秩序和经济建设,成为当前会计改革的重要内容。文章在分析虚假会计信息产生的内部原因和外部条件的基础上,提出了防范和治理的对策。

Presently, the false accounting information is in flood alarmed, the accounting information distorted already the serious influence our country normal economic order and the economic development, becomes important content which current accountant reformed. The article in the analysis false accounting information produces the internal reason and in external condition's foundation, proposed the guard and the government countermeasure.