摘要：会计信息反映一个企业的财务状况和经营成果，是进行企业宏观管理、经营决策和配置社会资源的重要依据。真实、完整的会计信息有助于投资者做出正确投资决策，有助于债权人对债务人的偿债能力及资信进行评估，有助于政府采取适当的手段进行宏观经济调控等，从而实现整个社会资源的合理配置。而失真的会计信息降低资源配置效率、破坏社会经济秩序，进而危害我国经济的健康快速发展。当前，我国会计信息失真问题较为严重，现代会计将提供可靠公允的会计信息作为其基本目标。本文从企业内部控制，会计准则及会计法律规范体系和外部监管这三方面详细分析会计信息失真的原因，结合我国实际情况，提出综合治理会计信息失真的对策。
关键词：会计信息；失真；原因；对策
Abstract:Accounting information reflects an enterprise’s financial position and operating results,is the major basis of the Enterprise macro management,management decision-making and the allocation of social resources.A true and intact accounting information makes for investor’s making right decisions,creditor’s evaluating debtor’s credit standing,government’s regulating macro-economy.Therefore,the distortion of accounting information would reduce the efficiency of the distribution of resources,destroy the social economic order,and thus harm the healthy and rapid development to the economy in China.At present, the faithlessness of accounting information has been very serious in China,modem accounting will provide reliable and fair accounting information for his basic purposes. This article analyzes the reasons of the distortion of accounting information from the enterprise internal control,accounting standards and accounting laws regulating system,and external supervision three aspects,combined with the actual situation in our country,to put forward a comprehensive solution to the distortion of accounting information.
Key Words: accounting information;distortion;reason;solution
近年来我国会计信息失真事件频频发生，会计信息质量虚假案例举不胜举，会计信息失真问题造成了国有资产严重流失，证券市场发育不良，社会交易费用高昂，企业难以筹集到足够资金而出现“贫血”，严重降低会计信息的质量，影响会计信息使用者的正确决策，进而在宏观上影响国民经济的健康有序发展。会计信息失真问题还未从根本上得到解决，会计信息使用者对会计信息的时效、范围、质量，尤其是真实性有了更高的要求。因此,认识会计信息失真的原因及危害，对会计信息失真提出有效的对策，对有效遏制企业会计信息的失真，打击会计作假行为，整顿和规范市场经济秩序，维护国家、投资者和社会公众利益起到积极作用。
