上市公司会计信息失真的会计制度成因及对策

The cause and countermeasures for accounting system of accounting information distortion in the listed company

从会计制度角度分析其失真的原因,并把原因归为两大点:制度制订过程的不完善和制度本身的不完美。针对这些原因,提出了相应的措施:通过完善制度来防范会计信息的失真。

From the perspective of accounting system, the cause of accounting information distortion in the listed companies is analyzed and divided into two aspects, the improper way to make the accounting system and the incompleteness of the accounting system itself. Accordingly the countermeasures are proposed to improve the accounting system and prevent the accounting information from distortion.