浅析会计信息失真问题

当前经济生活中存在比较严重的会计信息失真现状,其原因主要在于：两权分离,产权不明晰;政治利益和经济利益的驱动;监督体制的缺陷;会计制度和会计准则的滞后性;会计从业人员素质参差不齐。针对这些现象,应该逐步建立和完善现代企业制度;加强内部监督和外部监督;加快完善会计制度和会计准则;培养高素质的会计从业人员。

On False Information of Accounting

In the current economic environment,we encounter a lot of false information of accounting.The main reasons are as follows： separation of ownership and management,vague ownership,drive by political and economic interest,defect of monitoring system,retardation of accounting system and standard and unbalanced quality for accountants.In order the meet these problems,we need to build and complete modern corporate system,strengthen inner and outer monitoring system,speed up accounting system and standard and cultivate high quality accountants step by step.