浅谈会计信息失真的表现与成因及对策  

Talking about the Expressions and Causes of and Countermeasures for the Accounting Information Distortion

作　　者：原瑞娟[1] 

机构地区：[1]中国铝业股份有限公司山西分公司财务部

出　　处：《科技情报开发与经济》2004年第12期151-153,共3页Sci-Tech Information Development & Economy

摘　　要：以会计信息失真的表现形式入手,从会计管理体制、经营者业绩考核、企业内控机制、会计人员的业务素质和职业道德、会计法规等方面分析了会计信息报告失真的成因,并针对性地提出了提高会计信息质量的对策。Starting from the expressions of the accounting information distortion, this paper analyzes on the causes of the accounting statement distortion from aspects the accounting management system, the operators' performance evaluation, enterprise's internal control mechanism, the professional quality and professional ethics of the accountants, and the perfection of the accounting laws and regulations, etc., and puts forward some corresponding countermeasures for improving the quality of the accounting information.

关 键 词：会计信息失真 会计管理体制 会计信息质量 

分 类 号：F23[经济管理—会计学]