| 关于会计信息失真问题的研究 |
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| 引用本文： | 康松,张晓晖.关于会计信息失真问题的研究[J].宜春学院学报,2002,24(5):67-72. |
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| 作者姓名： | 康松 张晓晖 |
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| 作者单位： | 1. 宜春学院,江西,宜春,336000
2. 中国工商银行宜春市分行,江西,宜春,336000 |
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| 摘 要： | 当前，我国会计信息失真现象严重，主要表现在会计核算资料、成本费用、资产计价、税金核算、经营成果等方面的失真，并显现出涉及面大、范围广、参与人员复杂、形式多样、手段恶劣、危害严重、查处困难等特点。会计信息失真主要是由会计人员素质低、法制不健全、管理体制不合理、监督不力、不良社会环境影响等原因造成的。会议3真给会计信息使用者和广大公众带来恶劣影响，给社会经济发展产生极大危害。要切实保证会计信息真实可靠，必须加强法制建设，加大执法力度；健全监督体系，强化会计监督；改革会计人员管理体制，实行会计人员委派制；加强会计队伍建设，提高会计人员素质。
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| 关 键 词： | 会计理论 会计信息失真 会计人员 会计监督 会计委派制 会计核算 |
| 文章编号： | 1671-380X(2002)05-0067-06 |
| 修稿时间： | 2002年6月4日 |
An Investigation on Distortion of Account Information |
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| KANG Song,ZHANG Xiao-hui.An Investigation on Distortion of Account Information[J].Journal of Yichun University,2002,24(5):67-72. |
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| Authors: | KANG Song ZHANG Xiao-hui |
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| Abstract: | At present,the distortion of account information in China becomes very serious.It is generally manifested in terms of accounting files, production expenses, taxes accounting, business achievements, calculation of the value of assets, etc.Meanwhile, its features contain the broadness of its range, the complexity of its staff, the variety of its form, the evil of its means, the seriousness of its perniciousness, the difficulty of its inspection, etc.Several reasons cause the situation, including low-qualified accountants disabbled, legal system, irratonal administrative regulations, weak supervision, bad effects of the society and so on.In order to assure the reliableness of account information, we must stuengthen the legal institutions and the supervisory system, reform the administrative system of accountants, amplify the account contingence and improve the staffs quality. |
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| Keywords: | accountancy account information distortion of account information accountants |
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