商业银行会计信息失真的成因及治理对策

The Cause and Fathering Way for Distortion of Bank Accounting Information

作为经营货币信用的特殊企业,商业银行会计信息的真实性、客观性尤显重要。本文分析了目前商业银行会计信息失真的表现形式以及形成的原因;在此基础上,提出了治理对策。

As a kind of special enterprise operating money,the trueness and impersonality of commercial banks accounting information is very important.This paper analyzes the intension and form of the accounting information,researches the cause,and bring forth the fathering way.