浅谈会计信息失真的原因及对策

ON REASONS AND COUNTERMEASURES FOR DISTORTION OF ACCOUNTING INFORMATION

会计信息失真的原因主要是会计监督弱化,部分会计人员素质较低,社会监督体系不完善,企业产权不明晰等。首先应强化会计监督,发展会计师专业,明晰企业产权关系,强化契约关系。

The principle reasons for the distortion of accounting information are the weakness of accounting supervision, the low quality of the accountant, the imperfection of social supervision and the vague property right of enterprises. So we should strengthen the supervision over accounting, make clear the property right of enterprise and consolidate the contract relationship.