我国会计信息失真问题的思考

会计信息质量对于我国经济管理起着至关重要的作用,会计信息的真实性是建立社会主义市场经济与现代企业制度相适应的有中国特色的会计模式的基础.目前会计信息失真现象相当普遍,造成这一现象的原因有:会计人员素质低,道德观念淡薄,管理体制及监督机制不健全,计算机记账存在问题.对此应采取的措施:提高会计人员的素质,建立健全内、外部控制制度,制定具体的会计准则,完善会计核算制度,改革会计人员管理体制,实行会计委派制,制定与电算化有关的会计准则,加强会计法规建设,加大执法力度.

Thought About the Quality of Accounting Information

The quality of accounting information is very essential to the management of our national economy and its authenticity is the base for establishing the Chinese-character accounting mode suitable to the socialist market economy and modern enterprise system.The wide spread of the current accounting information distortion is well worth thinking about in the accounting industry.The reasons for this phenomenon are: the low-level accountants,the weak moral sense of the accountants,the imperfection in management system and the supervision system,and some problems resulting from computer-accounting.Some measures against them are: to increase the professional quality of the accountants,to establish and perfect the inner and outer controlling system,to introduce the specific accounting regulations,and perfect business accounting system to reform the management system of the accounts,to carry out the accountant-commitment system,to introduce the accounting regulations concerning computer-accounting,and to strengthen the reconstruction of the accounting laws and law enforcement.