浅议会计信息失真的原因及其对策

Discussion of The Causes and the Measures of the Distortion of Accounting Information

本文从证券市场的会计做假事件入手,分析了造成会计信息失真的诸多原因,针对问题,提出了解决会计失真问题的对策,如建立健全有效的经营者制度、内部会计控制制度;提高会计人员业务素质;完善会计理论体系;加强法制建设等。

This thesis begins with the false events of accounting in stock market, analyses the causes of the distortion of accounting information. In accordance with the problems, the author proposes some strategic measures to solve them, Such as establishing and accomplishing the efficient proprietor institution and the control system of internal accounting, improving the practice ability of accountants, perfecting the institution of accounting theory, reinforcing jural construction, and so on.