会计信息失真原因及治理措施  

The reason of accountant information distortion and its control measurement

作　　者：王冬 马颖[2] 

机构地区：[1]大连滨城会计师事务所有限公司,辽宁大连116601 [2]黑龙江科技学院,哈尔滨150022

出　　处：《经济研究导刊》2009年第8期170-171,共2页Economic Research Guide

摘　　要：会计信息失真是指会计信息由于种种原因不能真实地反映企业的财务状况、经营成果和现金流量状况。会计信息失真客观上存在规则性失真、违规性失真、行为性失真等原因。针对这些现象,一是通过完善会计规则来实现;二是健全法制、监督机制;三是更多的通过鼓励和其他管理方式,加强会计人员的综合素质。Accountant information lose is really point accountant information because of can＇t various reason reflect the enterprise really of financial standing, the management result and cash discharge condition.Accountant information loses the true objective last existence rule distortion, violate the rules distortion, the behavior distortion etc. reason.Aim at these phenomenons, one is to pass perfect accountancy＇s rule to carry out;Two is a sound legal system, the direct mechanism;three pass encouragement and other management methodses morely, strengthen comprehensive character of the accountant.

关 键 词：会计规则 规则性失真 违规性失真 行为性失真 

分 类 号：F235.19[经济管理—会计学]