加强内部控制,治理会计信息失真

会计的重要任务之一是向会计信息使用者提供真实有效的会计信息,以便于会计信息使用者据此做出有效的决策.如果大量的会计信息失真,将直接影响国家税收,导致各项经济指标失真和危害市场经济秩序.健全的内部控制制度能有效地防止财务活动中会计信息失真的问题,也是确保会计工作正常运行和提高经营管理水平、健全法人治理的重要基础.本文从内部控制与会计信息的联系入手,分析了内部控制的缺陷是会计信息失真产生的重要原因,并提出了解决的对策,保证制度有效地执行,以期能有助于重塑会计信用.

Strengthens Internal Control System, Governs Accounting Information Distortion

The one of important tasks of accountant is to offer accounting information usres and effective accounting information ,so that they can make effective decision .If plenty of accounting informating is distorted ,the nation tax is affected every economy norm is distorted and market economy oredr is endangered .The prefect internal control system can prevent efficiently accounting information distortion ,which is foundation of management level,the normal operation of accounting work and sound legal person.This article startion with the connections between internal control system and accounting information distortion analyzes that the defect of intermal control system is impotant reason of producing accounting information distortion ,and proposed the solution countermeasure ,guaranteed the system effectively carried out ,could be helpful to eremould accountant credit.