浅谈我国企业会计信息失真的成因及解决之道

会计信息质量对经济的影响越来越大,然而会计信息失真的问题频繁发生,其产生的原因既有企业内部的因素又有企业外部的因素。防止会计信息失真必须加强会计信息的外部监督;此外还应加强从业人员职业道德建设,建立财务制衡体系,加大监管惩治力度。

The Analysis of Causes and Countermeasures of Distortion of Accounting Information

Accounting information plays a key role in economic management and the quality of the information is vital to account- ing.But the distortion of accounting information esp.of stock company has been hampering economic management.The cause of which is from inside as well as outside of the enterprises.To solve the problem,we should strengthen external supervision and the occupation- al ethics of the jobholders,establish the financial balance system and enhance the enforcement of punishment.