会计信息失真的原因及对策

Reasons of Accounting - information distortion

本文从分析会计信息的使用者、提供者、需求者等几个方面的因素,来分析会计信息失真的深层次原因,并从诸多引起会计信息失真的原因中探讨保证会计信息真实、可靠的对策。笔者认为,应从公司的治理结构、利益相关者等方面的研究来寻找提高会计信息质量的有效方法。

the article analyses such factors as accounting - informint users, suppliers, demanders, trying t find out the deep reasons of accounting - information distortion. The aim of analyzing reasons of accounting - information distortion is to put forward counterneasures of ensuring accounting - information truth and credibility. On the author s opinion, we should try to find out the efficacious measures of improving the quality of accounting - information by analyzing the factors such as structure of company - administration and the interest - correlations.