会计信息失真的原因及对策分析

Analysis of the causes and countermeasures of accounting information distortion

在会计信息的传递过程中,每一个环节均可能导致会计信息出现失真的情况。通常来讲,在企业内部对原始会计凭证的收集、依据原始凭证对会计信息进行编制财务报表、根据会计报表做出相应的决策等环节,都可能因为不同的原因导致会计信息失真。本文对会计信息失真的原因及对策进行分析,并且提出了相应的解决方法。

In the process of accounting information transmission, each link may lead to the distortion oi accounting information. Generally speaking, the collection of original accounting vouchers within the enterprise, the preparation of financial statements based on the original vouchers, and the corresponding decision- making based on financial statements may result in accounting information distortion for different reasons. The causes of accounting information distortion were analyzed, and countermeasures were puts forward.