会计信息失真的原因及对策

会计信息失真,既与会计自身的特点、会计反映对象的内容和会计政策的制定执行有关,也受法人代表职责权利关系、会计人员业务素质和社会对会计约束力所影响.根除会计信息失真的有效途径在于完善会计法规体系,加大会计信息的双重监督,提高会计从业人员的业务素质,严格检查、监督会计违规行为.

On the Reasons of Accounting Information Lack Fidelity and its Countermeasures

Accounting information lack fidelity is related to its own features,the contents of accounting anti-lack fidelity objects, the execution of accounting policy, the quality of accountants and the restriction of accountants. We should perfect accountants law system,strengthen the supervision of accounting information and promote accountants quality to supervise accountants' violation of regulations.