摘要
我国会计信息披露存在诸多缺陷和弊端 ,其中会计信息失真是最严重的问题之一。从以下四方面探讨会计信息失真的原因及其相应对策 :有效需求乏力 ,内部人控制 ,会计准则、财务通则等存在的缺陷 ,政企职能不分。
Some defects and abuses exist in the presentation of accounting information in China,one of the most important problems being the distortion of accounting information.The present paper analyses the reasons for it and suggests counter measures against it.
