解析财务信息失真

从会计的目的出发，解析了财务信息失真的概念、财务信息的质量特征、衡量财务信息质量的原则。从信息提供者的角度分析了财务信息失真的内在和外在两个方面的原因。外在原因主要是法制不健全，执法不力；监督体系不健全，监督机制软弱无力。内在原因主要有会计人员素质不高，包括业务素质和职业道德素质；会计基础工作薄弱；企业领导人业绩及利益驱动；现行会计人员管理体制，阻碍了会计监督；企业领导人人为因素造成财务信息失真等。

Analyze the Financial Information Distortion

The financial information distorted problem is relatively serious at present in China. Starting from the purpose of accounting, this paper elaborates the financial information distorted concept, financial information quality characteristic, judgment principle of the financial information quality. The inherent reason and external reason of the financial information distortion are analyzed from the information provider's point of view. The external reason mainly is imperfect legalistic execution and supervision system. The inherent reasons include: some financial personnel are not qualified; the basic accounting element task is weak; the executives are driven by the achievement and interests; The current management system of accounting personnel has hindered the accounting supervision; The misconduct of executives cause the financial information to be distorted.