企业会计信息失真的原因及对策

The Reasons for Enterprise Accounting Information Distortion and Their Countermeasures

会计信息是企业经营状况的反映,但会计实务中虚报、漏报、瞒报,甚至捏造会计信息的现象比较普遍。虚假会计信息的存在,严重危害了投资人和债权人的利益,破坏了我国正常的经济秩序,打击了投资者的信心。从会计实践出发,对虚假会计信息产生的原因、治理虚假会计信息的对策诸方面作一深入分析,对净化企业发展环境,具有重大作用和意义。

Accounting information is the reaction of enterprise operation condition , but in accounting practice, falsely report, fail to report, deliberately hide from reporting, even fabricate the phenomenon of accounting information are very common. The existence of false accounting information seriously endangers the interests of the investor and creditor, destroys normal economic order. This paper suggests some countermeasures for the prevention of false accounting information.