浅论会计信息失真的原因与防范措施

Simple talking about reasons and measures of accounting information distortion

分析了造成会计信息失真的主要因素有会计人员业务素质差、企业领导认识有误区、企业考核制度不完善、审计力度不够等 ,提出了相应的防范措施 ,指出保证会计信息真实可靠 。

the main factors of accounting information distortion, e.g. the poor quality of accountant personnel, the pitfall of the enterprise leader cognition, the shortcoming of the enterprise feed back system, the insufficient audit system are analyzed. And some corresponding measures are also given. Finally this paper points out that ensuing accounting information real and reliable can provide barrier for economy establishment development.