会计信息失真的原因及其治理

会计信息失真是由于会计法规不健全、执法不严,缺乏有效监督机制和会计人员素质与职业道德水平不高等原因造成的.笔者认为完善法规建设,严格执法,建立健全"三位一体"的监督体系,提高会计人员的地位、素质和职业道德,形成合理业绩考核体系,是治理会计信息失真的有效途径.

Reasons for Engendering of the Unfaithful Accounting Information and the Administration of it

The engendering of the unfaithful accounting information due to the relevant laws haven't been perfectly established in our country, sometimes, we don't punish the lawless acts strictly according to the law, we are lacking in effective supervision mechanism, some accountants are poorly trained or with low professional morality, ect. The writer believes that with a perfect law given and strictly applied, "three in one " supervision mechanism set up and amplified, accountants' status, quality and professional morality improved, also with a reasonable achievement appraisal system formed, the engendering of the unfaithful accounting information well be effectually avoided.