浅谈会计信息的失真性

目前会计信息失真的危害程度已引起了全社会的广泛关注,财政部在1999年度下达了通知:要求各单位和部门防止再出现会计信息虚假失真的现象,违者不仅要追究会计人员的责任,更要追究单位负责人的责任,情节严重的还要追究其法律责任。本文旨在通过对会计信息失真问题的介绍,针对会计信息失真的危害性和原因,进行治理会计信息失真问题的对策探讨,目的在于提高会计信息的质量,使之更好地为社会主义经济建设服务。

On the Distortion of Accounting Information

The harm of distorted accounting information is catching nationwide attention. The Treasury Department issued a notice in 1999 that units and branches at every level must tale measures to Prevent the emergence of distorted accounting information.Viola- tors,if disclosed,including accountants and the men at the wheel,must be punished;and the serious ones must shoulder corresponding legal responsibilities.Through introduction of distorted accounting information,its harm as well as its causes,this paper probes into the countermeasures against the distortion of accounting information in the hope of im- proving the quality of accounting information and making it serve the socialist econimic construction better.