浅谈会计信息失真的原因及治理措施

摘　要：在现代市场经济社会，会计信息越来越重要。但目前我国会计信息不实的现象仍比较严重，不仅无法满足有关各方了解企业经营与财务情况的需要，而且将严重误导会计信息使用者。本文从会计信息的重要作用和会计信息质量现状出发，指出研究会计信息质量的重要意义，从收集到的相关文献资料中，归纳了会计信息失真的主要表现形式，从会计信息失真的现象分析了产生的原因并提出相应治理对策。
关键词：会计信息失真;会计信息质量;治理对策

Shallowly Discuss the Cause
 of Accounting Information Distortion
 and How to Take Measures

Abstract：In modern society of the market economy, accounting information gets more and more important. However, at present, the phenomenon of the inveracious accounting information is still very serious in our country. Not only it can not satisfy the requirement that each related department knows about the management and finance of the enterprises, but also it will mislead the user of accounting information badly. This paper will discuss the importance and the quality instance of the accounting information, so as to point out the significance of studying the quality of accounting information. In the meanwhile, it concludes the primary forms of the accounting information distortion according to the related data which has been collected. I hope that the quality of the accounting information can be advanced and the distortion of the accounting information can be controlled by these methods.The management of the false accounting information is a kind of system engineering. So each related department must work together and assort with each other, only in this way we can have a good accounting information environment for the economy development of our country.
Key words：Accounting information distortion；accounting information quality；Countermeasures

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