虚假会计信息的产生机理及治理措施

虚假会计信息是会计界一大难以解决的问题 ,要从根本上治理 ,还必须彻底分析它产生的内因和外因。内因是它与其主体有利益关系 ,外因是有它存在的一定外部条件 ,内因通过外因的作用导致虚假信息的泛滥 ,因此 ,治理虚假会计信息除要处理好各方面的利益关系外 ,还必须从外部环境下手 ,共同治理其产生的根源

The Causes of Producing False Accounting and Measures of Eliminating it

The false accounting information is a difficult problem to be solved in accounting field.In order to eliminate it,we must thoroughly analyze its internal cause and external cause of the production.The internal cause is that false accounting can benefit its corporation,while the external cause is that there are existing conditions for it.The internal cause leads to overflowing of false information by means of the effect of the external cause.Therefore to eliminate the false accounting information must eradiate its origin from the external environment,in addition to coordinate the relationship of all sides.