会计信息失真的分类与防范

Classification And Prevention Of Accounting Information Distortion

会计信息失真可分为会计核算资料失真、成本核算失真、资产计价失真。原因是会计监督机制不健全、会计人员管理存在弊端、企事业单位内部控制制度不健全、会计人员素质有待提高、人为因素较多等。因此,防范和治理会计信息失真要完善会计监督管理体制,实行会计委派制,加强会计人员职业道德建设,强化企事业单位负责人的法律意识。

Accounting information distortion can be divided into accounting data distortion, cost accounting distortion and asset valuation distortion. The reason is that the accounting supervision mechanism is not perfect, account- ing personnel management has drawbacks, the internal control system of enterprises and institutions is not perfect, the quality of accounting personnel needs to be improved, and human factors are more. Therefore, to prevent and control accounting information distortion, we must improve the accounting supervision and management system, im- plement the accounting appointment system, strengthen the professional ethics construction of accounting personnel and strengthen the legal awareness of the heads of enterprises and institutions.