浅谈会计信息失真的原因及对策  

On the Cause and Countermeasure of Fidelity-Lacking Accounting Information

作　　者：周玉斌[1] 张荣山 渠波 

机构地区：[1]张家口职业技术学院 [2]张家口电视大学 [3]张垣会计师事务所,河北省张家口075000

出　　处：《张家口职业技术学院学报》2004年第1期42-46,共5页Journal of Zhangjiakou Vocational and Technical College

摘　　要：现阶段我国会计信息失真现象较为严重。如何根治会计信息失真成为了当务之急。会计信息失真是多方面原因造成的,其治理也必须从多角度下手。会计职业道德教育可以使会计人员从思想上认识会计造假之危害,所以加强职业道德教育十分重要。政府监督可起到震慑作用,使造假者不敢轻意造假,因此应加大政府的执法力度。制度建设是外在的环境问题,不能出现缺失,应逐步加以完善和健全。内部控制制度对造假可以起到扼制作用,用法规规范内控并落实检查意义十分重大。总之,根治会计信息造假应多管齐下,综合治理。At present, accounting information mostly lacks fidelity in our country. How to eliminate fidelity-lacking accounting information becomes a great urgency. The distortion is caused by different factors, so the treatment must be taken from different sides. It is important to enhance the work ethic education, which will make accountants understand the harm of making forgery. It is important to strengthen the government,s enforcement to make the forgery makers frightened and dare not do it any more. The system construction, though it is mainly a question of outer environment, should gradually be complete and sound. It is also significant to regulate the inner control system by law and carry it out so as to bring the forgery making under control. In brief, rooting out the forgery making should be done with all efforts in a multifarious and comprehensive way.

关 键 词：会计信息失真 会计职业道德 会计委派制 内部控制制度 税法体系 业绩评价体系 退市制度 注册会计师 

分 类 号：F231.6[经济管理—会计学]