企业会计信息失真的原因及其对策

目前，我国不少企业，尤其是承包制企业，会计信息失真的现象屡见不鲜。“假账真作，真账假作”相当严重。这种现象已成为市场经济体制下的一大隐患，如不根治，势必会给国家、金融机构及企业自身带来严重后果。为此，就会计信息失真的原因进行了分析，并提出了相应对策。

The Reasons of Enterprise Accounting Information Distortion and Countermeasures

At present, in many enterprises, especially in contracting system enterprises, accounting information distortion is very common. ＂ True for false account, false for real account＂ is very serious. This phenomenon has become a big hidden danger in market economy. If not solved radically, it will certainly lead the State, financial institutions and the enterprises themselves to serious consequences. Here, the reasons of accounting information distortion are analyzed and countermeasures are provided.