会计信息失真防范与制度创新

会计信息失真的普遍存在严重影响了经济的健康发展。造成会计信息失真的原因多而复杂,但主流观点不外乎人员素质低下、制度缺陷、社会监督不力等,其中最主要最根本的原因应是制度缺陷。进行制度创新是防范会计信息失真的最佳选择,现阶段应认真贯彻实施好新会计审计准则体系。

The Prevention of the Accounting Information Distortion and the System Innovation

The commonly existing of the accounting information distortion has severe influence on the healthy development of the economy. The reasons of the accounting information distortion is complicated, and the dominant opinion holds that the lower quality of the accountants, the shortcoming of the system, and the poorer social supervision are the main reasons, and the shortcoming of the system is the most important and most fundamental reason. Carrying out the system innovation is the best selection for preventing the accounting information distortion, and in the current stage, should put the new accounting auditing guidelines system in practice seriously.