关于非法会计信息失真问题的对策思考

就会计失真尤其是非法会计失真问题进行分析,指出当前的会计凭证造假、会计帐簿虚构、会计报告乔装等直接影响到科学决策和经济发展,严重扰乱了经济秩序和社会稳定,进而在揭示形成这些问题成因的基础上,提出了通过建立健全内部会计控制制度和构建全方位的立体会计监督网络体系,以及建立科学有效的会计信息激励约束机制和会计从业人员管理体制等,对会计失真问题进行全面治理。

Solutions for the Distortion of Illegal Accounting Information

In respect to the distortion in accounting, especially in illegal accounting information, this paper points out that faked accounting vouchers, invented accounting books and disguised accounting reports have exerted direct influence upon scientific decision making and economic development, causing great trouble to social and economic stability. Analyzing the reasons for such problems, the author puts forward a series of suggestions to curb the distortions in accounting, including the perfection of the internal accounting supervisory system, the formulation of an all-round accounting supervisory network, and the establishing of an effective stimulating system for accounting information and an administrative mechanism for accounting professionals.