企业会计信息失真原因及对策

Causes and Countermeasures of Accounting Information Distortion

会计信息的失真既有企业内部的因素,又有企业外部的因素。防范会计信息一方面应加强对会计信息的外部监督,杜绝会计信息失真;另一方面要加强企业内部监督,从源头抓起。

Accounting information plays a key role in economic management and the quality of the information is vital to accounting. But the distortion of accounting information esp. of stock company has been hampering economic management, the causes of which are from inside as well as outside of the enterprises. Therefore, we should strengthen both internal and external supervision.