会计信息失真的原因与防范

Reasons and countermeasures for distortion of accounting infor mation

会计信息失真是会计信息不能真实地反映会计主体的经济活动情况,具有广泛性、复杂性与隐蔽性的特点。从信息流程上看,会计信息失真的原因是多方面的,针对不同类型的企业应采取相应的防范措施,改革会计人员的管理体制,提高会计人员的素质,以促进市场经济的健康发展。

The distortion of accounting information can cause untrue reflection of economic activties of accountant by accounting in-formationwith the features of extensioncomplexity and concealment.From the viewpoint of information flowthe reason for the dis-tortion of accounting information is of multiple aspect.The different kinds of enterprise should take different countermeasures to pro-mote the healthy development of market economysuch as reform of management system for accountant and increasing the quality of accountant.