会计信息失真的原因和对策

从制度因素与人为因素两个方面分析了会计信息失真的原因。为提高会计信息质量，提出了加强治理会计信息失真的制度；建立企业法人财务会计责任制，约束其财务行为；改革现行会计队伍管理体制，实行会计委派制；加强对会计人员的再教育，进一步提高会计人员的素质等对策。

Causes of and Countermeasures for the Accounting Information Distortion

This paper analyzes the causes of accounting information distortion from two aspects of the system factor and artificial factor. In order to improve the accounting information quality, this paper puts forward some countermeasures for strengthening the system of controlling the accounting information distortion: establishing the financial accounting responsibility system of the legal person of enterprise to restrict its financial action, reforming the existing accountants ranks management system and carrying out the accountants delegating system, strengthening the re-education of the accountants for further improving the qualiy of the accountants, etc.