会计信息失真的原因及制度防范
Institutional Prevention of Accounting Information Distortion
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摘要: 会计信息是单位经营决策的重要依据,在整个经济活动中起着非常重要的作用。会计信息失真是近年来出现的经济现象,是多种因素共同作用的结果,其危害性极其严重,其治理应从企业内部制度建设入手,完善相关方面的法规政策。Abstract: Accounting information is a crucial input in an entity’s decision-making.It plays an important role in economic activities.Distortion of accounting information is a recent economic phenomenon.It results from various ingredients,and harms seriously.Its governance should start from construction of internal control syste m,consummating relative rules and policies.