会计信息失真的分类及治理对策.doc

摘要:在日益发展的市场经济中，会计数据所传递的信息显得越来越重要。如何避免会计信息失真而导致的决策失误，是决定一个企业能否持续良好发展的关键因素之一。会计信息失真是指没能真实客观地反映一个企业的经济活动，给会计信息使用者提供了虚假的情况，并影响决策者在制定相关方案时价值判断的一种现象。要在会计信息失真治理方面取得实质性的进展，就应该在明确界定会计信息失真本质的基础上，将信息失真按具体的成因进行分类。本文将会计信息失真分成规则性、违规性、行为性失真三类，从三方面入手，针对性地制定相关的治理方案，有效解决会计信息失真为企业经济活动带来的弊端问题。

关键词：会计信息，失真，分类及治理

Abstract:In the growing market economy, the information conveyed by accounting data is becoming increasingly important. How to avoid the distortion of accounting information which led to the decision-making mistakes, one is to determine the key factors of an enterprise sustainability of good development. Accounting information distortion is no real objective to reflect the economic activities of an enterprise, users of accounting information to provide a false situation, and a phenomenon of the value judgments of decision makers in the development of relevant programs.We believe that substantial progress was made in the distortion of accounting information governance should be based on clearly defined the nature of accounting information distortion, information distortion according to the specific causes of classification. In this paper, the distortion of accounting information into regular or irregular, behavioral distortion into three categories, the areas to governance programs targeted to develop an effective solution to the information distortion evils of economic activity for the enterprise.

Key words：Accounting information，distortion, classification and treatment 

　　　会计信息失真的治理，不能单纯靠一种措施，而必须采取多种治理措施的综合运用。本文通过对会计信息失真原因的分析，将会计信息失真分成规则性、违规性和行为性失真三类，并提出了相对应的治理措施，为解决会计信息失真提供了快捷、有效的途径。目前，我国仍普遍存在会计信息失真的问题，要不断从各方面各领域对会计规则、企业内部监管和人员管理工作等进行改进与完善，这样才能保证企业经济业务和会计信息的真实性，维护市场经济运作的良好秩序。