当前我国会计信息失真原因分析  

The Cause of Accounting Distortion in Our Country

作　　者：魏双曹 

机构地区：[1]宝鸡峡引渭灌溉管理局,咸阳712000

出　　处：《价值工程》2011年第4期152-153,共2页Value Engineering

摘　　要：会计信息作为国民经济信息系统的重要组成部分,其质量关系到企业内部管理的成效,关系到国家宏观经济政策的制定,关系到广大投资者以及现代企业制度的建立。然而,会计信息失真是我国当前经济生活中较为普遍的现象和十分突出的问题。防止会计信息失真,提高会计信息质量,就必须找出会计信息失真的原因,只有这样才能为有效防范提出相应的对策及解决办法。Accounting information is the economic message that is obtained from accounting practice,which reflects the sport state of value of accounting subject.The quality directly influence accounting subject image.The distortion of accounting information has seriously threatened the market economy order and the management of scope of enterprise.So we must analyse the cause of it,take measures on legality building,moral norms,accounting training,managerial system,concept of legality,internal control,accounting supervision,in order to avoid the fullest extent of the distortion of accounting information,and guarantee the quality of accounting information.

关 键 词：会计信息失真 会计凭证 会计账薄 会计报表 

分 类 号：F23[经济管理—会计学]