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随着社会主义市场经济体制改革的深化,会计信息的重要性越来越被人们所认识,会计信息失真的危害性越来越被全社会所憎恶。会计信息的失真主要表现为会计核算资料的失真、成本费用核算失真、资产管理混乱造成计价失真、往来款项失真以及经营成果失真。完善会计制度和准则体系、加大会计法规的培训与执法力度、强化会计监督体系、加强对会计信息的审计监督,是治理会计信息失真的有效措施。
With the deepening of the reform of socialist market economy system, the importance of accounting information is more and more recognized by people. The harmfulness of accounting information distortion is more and more hated by the whole society. Distortion of accounting information is mainly manifested in the distortion of accounting information, cost accounting distortion, asset management chaos caused by valuation distortions, the current account of the distortion and distortion of operating results. Improve the accounting system and guidelines system, increase the training and law enforcement of accounting regulations, strengthen the accounting supervision system, and strengthen the auditing of accounting information supervision is an effective measure to control accounting information distortion.