会计信息失真的成因及对策

摘要：会计信息是反映会计主体价值运动状况的经济信息，是价值运动及其属性的一种客观表达，是整个会计行为系统的核心部分，其实质是各种利益关系的反映。随着经济全球化和我国市场经济的不断发展，人们对会计信息的信赖程度越来越强。会计信息失真这个历史性、国际性问题也同样困扰着我国各个会计信息的需求阶层。目前,会计造假、会计信息失真的现象越来越严重,几乎成为一种较为普遍的现象。使社会公众对整个会计行业的信任度大幅下降，出现了信任危机。本文从一个案例出发，分析了会计信息失真的表现、成因、危害，最后分析了应对会计信息的对策，对经济活动健康运行有积极的借鉴意义。
关键词：会计信息；失真；成因；对策

 
Abstract：Accounting information to reflect the accounting value of physical activity,the main economic information ,the value of sport and its properties is an objective expression , is the core of the system of accounting behavior ,and its essence is a reflection of the various interests. With economic globalization and China’s market econnomy development ,people rely on the accounting information is becoming more powerful. Accounting Information in this historic, international issues also plague the accounting information needs of our various sectors. At present, the accounting fraud, accounting information distortion more and more serious, almost become a more common phenomenon. So that public confidence in the accounting profession on the whole much lower, there has been a crisis of confidence. In this paper, a case, analyzes the performance of accounting information distortion, causes harm, the last of the response measures of accounting information on economic activity in the healthy operation of a positive reference.
Key words: Accounting information ;  Reason ;  Countermeasure;  Distortion.

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