| 会计信息失真的原因及对策 |
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| 引用本文： | 单旭,隋笑影.会计信息失真的原因及对策[J].吉林省经济管理干部学院学报,2008,22(2):71-73. |
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| 作者姓名： | 单旭 隋笑影 |
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| 作者单位： | 1. 吉林省经济管理干部学院,财政金融系,吉林,长春,130012
2. 吉林省水利水电勘测设计研究院,吉林,长春,130021 |
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| 摘 要： | 会计信息的质量问题是一个不容忽视的问题。单位负责人、财会人员素质较低，会计管理体制存在问题。会计准则、会计制度及相关制度规定本身不完善，会计监督体系不健全等是导致会计信息失真的主要原因。会计信息失真的危害是极大的。预防会计信息失真的对策主要包括：明确单位负责人的责任、提高会计人员的素质、实行会计委派制、完善会计准则、会计制度及相关制度规定、净化会计业务环境、完善会计监督体系等。
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| 关 键 词： | 会计信息 失真 原因 对策 |
Reasons and Measures of Accounting Information Distortion |
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| SHAN Xu,SUI Xiao-ying.Reasons and Measures of Accounting Information Distortion[J].Journal of Jilin Province Economic Management Cadre College,2008,22(2):71-73. |
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| Authors: | SHAN Xu SUI Xiao-ying |
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| Institution: | SHAN Xu, SUI Xiao-ying (1.Jilin Province Economic Management Cadre College, Changchun, Jilin, 130012, China; 2. Jilin Province Water and Hydroelectric Survey and Design Institute, Changchun, Jilin 130012, Chino) |
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| Abstract: | Accounting information distortion is an important problem.The main reasons are leaders and financial staffs have low quality,there are problems in accounting management system;accounting principle and rules are not perfect;accounting supervision system is not perfect etc.The main measures are to make sure the responsibilities of leaders and staffs,assign accountant,perfect accounting systems and principles,purify accounting environment etc. |
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| Keywords: | Accounting information Distortion Reason Measure |
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