会计信息失真原因及对策之思考

Reflection on Reasons and Countermeasures of Distortion of Accounting Information

严重、普遍的会计信息失真问题 ,已成为困扰我国经济发展的一大难题 ,深究会计信息失真的原因 ,寻求解决这一问题的对策 ,在当前显得尤为必要。文章从市场因素、利益因素、制度因素三个方面探究会计信息失真的原因及寻求解决的对策。

At present, serious and ubiquitous distortions of accounting information have become one of difficult problems that prevents our economic development. It is very necessary to find out the reasons for the distortion of accounting information and to solve this problem. The article researches into the reasons and countermeasures of distortion of accounting information from following three points: market factor, interest factor and rule factor.