会计信息失真的成因分析与对策研究

The Causes and Countermeasures of Information Distortion Made by Accountants

本文从会计信息失真的经济内涵和现象中,通过对会计造假需求和供给的分析,认为会计信息失真现象泛滥的原因是从制度上存在着对会计造假的强烈需求和供给源。结论是:提高会计诚信度,降低会计失真的预期收益,抑制会计失真行为。

In the condition that the system is not perfect and the accountant management hasn't been normalized,on the basis of analyzing the requirements and supplies of the forgery account made by accountants and economic connotations as well as phenomenon of accountants' distortion,this paper puts forward that the phenomenon of distortion made by accountants is due to a lot of requirements and supplies for the forgery account in the system.The author concludes that we must improve the fidelity and credit of accountants,reduce the expected income of distortion,and restrain the distortion behavior.