浅析会计信息失真的原因及对策

On the Accounting Information Infidelity

普遍出现的会计信息失真现象,给使用者提供了虚假情况,给决策者制定相关的决策带来了不利影响,已经严重地影响了国民经济的正常运行,成为当前会计改革的重要内容。本文针对其产生的原因,提出了所应采取的对策。

The accounting information infidelity, which prevents the user from getting real information, leading to disadvantaged position of the decision maker and, as a result, has serious negtive influence on the operation of the national economy, becomes common in recent years and is a main issue for the Accounting reform. Analysing the causes for it, the paper comes up with measures to tackle the problem.