会计信息失真现象的思考与探索

会计信息失真给社会的发展造成了极大的伤害,究其原因,有外部原因：政府监督的不到位,法律和会计监督体系的不健全;也有内部原因：会计从业人员个人和企业领导为个人利益和企业利益所驱动,以及会计人员的整体素质相对低下。本文在此基础上从完善法律体制、加强内外部监督力度、提高会计从业人员的整体素质等方面治理会计信息失真的措施,并提出实现会计信息化对治理会计信息失真是有着重大意义的。

Thoughts and Exploration of Accounting Information Distortion

Accounting information distortion brought great harm to social development.The external reasons include the inadequate government supervision and the imperfect legal and accounting supervision system.The internal reasons include accounts and enterprise leaders under the drive of personal benefit and enterprise benefit and the relatively low quality of accountant.On this basis,this paper puts forward measures of perfecting legal system,strengthening internal and external supervision level,improving the overall quality of accountant to handle the problem of accounting information distortion,points out that it is of great significance to realize accounting informatization to handle accounting information distortion.