浅谈会计信息失真的危害与对策

由于部分企业内部经营管理混乱,缺乏有效的约束机制,审计监督不力,会计人员素质不高等原因,造成会计信息失真。其解决对策是建立适应市场经济发展的会计理论和以强化内部管理为中心的会计管理体系,完善立法,创造良好的执法环境,增强会计监督的全面性和权威性,完善社会监督体系,强化中介机构管理服务职能,全面提高会计人员素质,加强会计队伍建设。

Elementary Introduction to the Harmfulness of and Countermeasures to the False Fiscal Information

Many reasons make the fiscal information become false such as lower executing efficiency for treasurery law,the disorder for the inner management, the lack of effective restricting mechanism,the inefficient supervision and the inferior quality to the accountant staff.The countermeasures to solve the problem of the false fiscal information are as follows: Adapting to the fiscal theory with the marketing development and the fiscal management system - the core of strengthening inner management, promoting the.law institution ,creating a better situation to execute the law .improving the authority of supervision function all -sidedly, promoting the supervision from the society,strengthening the service function of intermediary organizations improving the quality and strengthening reform work to the accountant staff.