会计信息失真的原因及对策探讨

近年来,我国会计信息失真现象较为普遍,这既影响企业内部的运营和管理,又危及国家对经济运行的宏观调控。本文深入探讨了会计信息失真的成因,将其分为两大类原因:一类是外部原因,主要有会计法规不健全,审计监督不力,资本市场导向有误;另一类是内部原因,主要包括公司治理结构不健全,单位内部管理混乱,会计人员整体素质低下。在此基础上,本文提出了加强法制建设和单位内控,完善公司治理和考核指标,提高会计人员素质等治理措施,以期对这一问题的解决有所帮助。

Research on the Reasons and the Appropriate Solutions to Accounting Information Distrotion

In recent years,the phenomenon of accounting information distrotion is universal in our country.It not only influences the internal function and administration of an enterprise,but also endangers the macro-economic regulation and control upon the performance of the economy.So this article analyzes the reasons for the accounting information distrotion,and divides them into two patterns.One is external reasons,including the imperfection of accounting regulation,the ineffective supervision of auditing,and the misleading of the capital market;the other is internal reasons,including the imperfection of corporate governance,the low-level accountants,and the invalidation of internal administration and control of enterprise.And on the basis of this,the article puts forward the countermeasures,such as perfecting the accounting regulations,establishing the effective internal control of the enterprise,improving the corporate governance and the assessing index,increasing the professional quality of the accountants.It is expected that the paper could offer some helpful settlements to this problem.