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近年来,随着社会主义市场经济体制的建立,会计信息失真现象在我国已经普遍存在,涉及到的单位数量较多,范围较广,现就目前我国会计信息中存在的问题进行分析,主要有现行会计制度自身存在的缺陷;会计准则和社会制度的漏洞;会计信息失真的主要原因;经济利益冲突;企业内部和外部自身监督的缺陷;企业自身的素质和责任心;企业的制度不全不能保障员工的利益;并对这些问题的表现形式加以分析,对会计失真的治理对策进行探讨,提出相应的防范措施;应加强依法治假;抓原始凭证;从源头防止造假;健全和完善会计管理制度,加强会计人员的职业道德教育,提高其业务素质和工作胜任能力。
In recent years, along with the establishment of the socialist market economic system, the phenomenon of accounting information distortion has been widespread in our country, involving a large number of units and a wide range of issues. At present, the problems in accounting information in our country are analyzed. The defects of the current accounting system itself; the loopholes in the accounting standards and social system; the main reason for the distortion of accounting information; the conflict of economic interests; the defects of self-supervision inside and outside the enterprise; the quality and responsibility of the enterprise itself; The interests of the employees; analyze the manifestations of these problems; discuss the management countermeasures of the accounting distortions and put forward the corresponding precautionary measures; we should reinforce the principle of governing the holidays according to law; grasp the original vouchers; prevent fraud from the source; improve and perfect the accounting management system , Strengthen accounting professional ethics education, improve their professional quality and ability to work competent.