试论会计信息失真的综合治理

Examination theory accounting information is distorted and comprehensive to administer

近年来,我国会计信息失真问题相当严重,会计信息应有的质量特征被动摇,虚假会计信息盛行,会计信息的失真,不仅影响到国家宏观经济决策失误,而且使国家的会计法规形同虚设,加剧了社会分配的不公,削弱了国家财政的宏观调控能力,制约了国民经济的发展,严重违背了客观性原则,也给社会主义市场经济的健康发展带来隐患。因此,根治会计信息失真,已是刻不容缓。

Recently, the phenomenon of China accounting information is untruth severely, the quality character of accounting information has been shaken, the untrue accounting information is in popular, the accounting information is untruth, it has a great influence on our national economy, it leads not only our national economy adjustment to error, it can also make our national accounting laws only a form, it aggravates the social distribution unjust, weakens the ability of national finance' s macroscopic adjustment, restricts the national economy' s development and violates an objective principle severely, it also bring a concealed damage to our socialist market, economy' s sound development, therefore, it is the high time to effect radical cure the untruth accounting information for our economy' s sound development.