会计信息失真探源及其治理措施

会计信息是经济信息的重要组成部分。利用会计信息的载体——凭证、账簿等,可以传递有关财务状况,经营成果,现金流量,财务状况变动等信息。对这些信息进行针对性的分析,就可以预测社会经济活动的变化趋势,对国民经济的管理和广大信息使用者都有很大的意义。然而,严重而又普遍的会计信息失真问题已成为困扰我国经济改革和发展的一大难题。本文对形成会计信息失真的原因进行了探究,并提出了有效解决会计信息失真几项治理措施。

The Inquistion and Management of Accounting Information Distoration

Accounting information is an important part of economic information.We can convey information about working achievement, cash discharge,financing condition and its own changes by means of the carrier of the accounting information-warrant,bill and so on.We can also predict the changing trends of socical economy activities through analyzing this information pertinently,which is also vital to the civil econ-momy management,which is also vital to the civil economy management and most users.However,the severe and widespread accounting distortion has been a difficult problem which is now bothering the economic information and the development of our country.This article inquires into the reasons which cause the accounting information distortion and proposes several effectively managerial measures to solve the problem of accounting information distortion.