会计信息失真的现状、成因及对策

Present situation and countermeasures of accounting information distortion

围绕会计信息失真的现状 ,分析了造成会计信息失真的三个类型 ,即违法性失真、规范性失真和技术性失真的成因 .并在此基础上提出了企业会计委派制的解决对策 .从多角度阐述了会计委派制对于遏制会计信息失真现状的重要性和必要性 .

The present situation and reasons of accounting information distortion are analysed in this paper. Accounting information distortion contains unlawful distortion,standard distortion and technical distortion. Each of them can lead to some serious social and economic problems.In order to resolve this problems, Accountand Appointed System is put forword,which is important and effective in preventing accounting information distortion from happening.