试论会计信息失真的成因、预防和治理

随着我国社会主义市场经济体制的逐步发展,会计信息的作用显得愈来愈重要,社会各阶层对会计信息的依赖性也越来越强。但出于经济利益的目的,一些单位往往提供不真实的会计信息,玩数字游戏,掩盖真实的财务情况,给信息使用者带来严重的损失。虚假会计信息成了损害国家和社会公众利益、干扰市场经济秩序的公害,到了非根治不可的地步。本文着重谈一谈会计信息失真的成因、预防及治理。

Reasons for Distorted Accounting Information, Its Precautions and Rectification

With the development of our market-oriented economic system, the accounting information takes on an increasingly prominent role since people from all social strata rely on it on a daily broadening scale. However, for the sake of economic profits, some units usually provide untrue accounting information by a dirty trick upon figures to conceal the financial truth. Thus, the distorted information has resulted in heavy losses to personal users and serious damages to the interests of the country and the people. In that the matter has destroyed the market-oriented economic order, it has come to a head to eradicate it. This paper focuses on the causes, precautions and rectification of distorted accounting information.