企业会计信息失真的成因与对策

On the Reasons and Countermeasure of Enterprise Accounting Information Distoration

会计信息失真的原因很多,主要有:政企不分;企业领导人违反财经纪律私设小金库;税法与会计制度存在不一致等。治理会计信息失真应实行政企分开,贯彻落实会计法,改革会计核算制度等。

There are a lot of reasons on accounting information distortion,such as the confusion between the administration and enterprises;financial disobedience of the enterprises' leaders difference between tax laws and accounting system,etc.Therefore,in order to avoid these problems,administration and enterprises should be separated from,accounting codes should be carried out and business accounting system should be reformed.