试述会计信息失真及对策

我国会计信息失真可分为会计信息的非法造假和会计人员的操作失误。造成会计信息失真的原因有会计准则与会计制度本身的不完善,会计人员素质偏低,不少企业财务失控等。预防会计信息失真,需要进一步完善会计制度,加强会计队伍建设,明晰产权,建立和完善内部会计控制体系,建立会计法规执法体系,以及依法加强社会中介组织的管理。

On Distortions of Accounting Information and Countermeasures

The distortions of accounting information in China include the illegally artificial accounting information and the misoperations of accountants.However,incomplete accounting principles and system,the low quality of accountants and many incontrollable financial affairs in enterprises are the main causes.The distortions of accounting information can be prevented in the following aspects as: further improving accounting system,strengthening the building of a strong contingent of accountants,making property rights more distinct,establishing and perfecting internal accounting control system,setting up executing accounting legislation system and legally enhancing the managements of social agency.