会计信息失真的成因及解决对策

会计信息是管理者、投资者、社会公众及政府管理部门改善经营管理、评价财务状况、做出投资决策的重要依据,在微观管理、宏观调控、促进现代经济发展等方面都发挥着巨大的作用。会计信息的真实与否,直接关系到使用者的经济决策是否合理有效,因此,必须通过分析研究会计信息失真的表现形式及其成因,从而找出有效的解决办法,以便提高会计信息质量和规范会计市场。

Causes and the countermeasures of the accounting information distortion

Accounting information managers,investors,the public and Government departments,to improve financial management,evaluation,important basis for making investment decisions,in micro-management,macro-economic control,the promotion of modern economic development plays a huge role.True or false accounting information,directly related to the economic decision of users is reasonable effective,therefore,must be studied by analyzing the manifestations and causes of the distortion of accounting information,and to find effective solutions in order to improve the quality of accounting information and regulating the accounting market.