刍议会计信息失真的原因与应对措施

在剖析造成会计信息失真的原因和现象基础上,提出了应从建立并完善会计法律制度与体系、培养高素质会计队伍、提倡会计人员委派制、健全会计监督评价体系、完善企业会计信息化网络平台等一系列措施,切实提高会计信息的质量。

Causes of Acounting Information Distortion and Countermeasures

This paper first analyses the phenomenon of accounting information distortion and their causes,then suggests methods of establishing and perfecting the legal system of accounting and the accounting system,cultivating a team of high quality sccountants,and promoting accountant appointing system,strengthening accounting supervision and evaluation system,perfecting the enterprise accounting information network platform to effectively improve accuracy of accounting information.