会计信息失真的成因与对策

On Causes of and Countermeasures for Accounting Information Distortion

在我国从计划经济向市场经济转变的过程中 ,会计信息在微观经济管理和宏观经济调控中起着举足轻重的作用。文章对近年来企业会计信息失真现象的成因进行了探讨与分析 。

In the course of transforming the planned economy into market oriented one in China, the accounting information plays an important role in the microeconomic administration and macroeconomic regulation and control. This paper makes exploration and analysis on the causes of accounting information distortion in present enterprises and puts forward several countermeasures.