我国会计信息失真的成因与治理对策

会计信息作为国民经济信息系统的重要组成部分，其质量如何，不仅关系到企业内部管理的成效，而且关系到国家宏观经济政策的制定，关系到广大投资者以及现代企业制度的建立。然而，会计信息失真是我国当前经济生活中较为普遍的现象和十分突出的问题。防止会计信息失真，提高会计信息质量，找出相应的对策及解决办法，是企业界、政府界、会计审计界普遍关心的问题。

The Cause and Countermeasure of Accounting Distortion in Our Country

Accounting information is an important part of national economic information system, its quality relates to enterprise internal effect as well as national macro-economic policy's drawing, massive investors and modern enterprise principle's formation. Whereas accounting distortion is a common case and protrudent problem in our country's current economic life. It is the commonly concerned problem of enterprise, government and accountant auditing to prevent accounting information distortion, to raise accounting information quality and to find relevant solution.