会计信息失真的问题探讨

Probe into the Problem of False Accounting Information

随着我国社会主义市场经济的发展,会计、会计信息在经济管理中的地位越来越重要。在我国,会计信息失真普遍存在。会计信息失真原因很多,根据原因有针对性地采取相应对策,才能建立起良好的信息沟通系统,使产生的会计信息相关性,真实性和透明度都能得到提高。

With the development of our socialism market economy, accountant and accounting information play a more and more important role in the economic management. The phenomenon of false accounting information exists widely in China. Finding out the reasons and taking countermeasures purposely, we can establish the information communication system, which aims at improving the pertinence, truthfulness and transparency of accounting information.