银行会计信息失真的原因及对策分析

Analysis of Causes and Countermeasures of Bank Accounting Information Distortion

会计信息质量对于商业银行的经营管理起着至关重要的作用。造成会计信息失真的原因主要是银行经营环境不和谐、内部控制制度不健全、会计监督体系不健全、激励约束机制不合理、会计人员素质不高等。需采取的对策是转变经营观念、健全内部控制制度、完善会计监督体系、建立完备的经营者考核指标体系、加强会计人员业务培训等。

The quality of accounting information plays an important role in management of commercial banks.The reasons for this mainly lie in the incongruity of business environments,inferior of inner control and accounting supervision system,unreasonable stimuli and constrain system and insufficient high quality accountants.The solutions to such problems lie in the transition of business ideas,reinforcement of inner control rules, perfection of accounting supervision system and establishing complete check criteria for business managers, and strengthening professional training of accountants.