会计信息失真的根源及其治理

会计信息是接预定的要求向信息使用者提供有助于决策和管理的财务信息和有关的其他经济信息。会计信息的质量对于会计能否实现其目标、更好地发挥职能、为管理者提供科学决策起着决定性作用。但是。会计信息失真问题目前在我国比较严重。虚假会计信息的治理工作是一项系统工程，需要各有关部门齐抓共管、相互协调，从根本上治理虚假的会计信息．

On Accounting Information Distortion's Reason and Controlling

Accounting information is the information provided to decision-makers according to preconcerned require-ment that is helpful to decision-making,management and understanding other economic situation.The quality of ac-counting information plays decisive role to realization of accounting goal,better implementation of duty and decision-maker's scientific decision.But in China,accounting distortion problem is very serious.Controlling of accounting in-formation distortion is a systematic program,which requires all related departments to work collectively and cordially,to eradicate fake accounting information.