一、改革会计管理体制是有效治理会计信息失真的关键 会计管理体制是指:根据经济体制的整体要求对一定范围内的会计事务进行组织和管理的方式、方法,所做出的具体制度安排。我国现行会计管理体制下,会计人员在企、事业单位中,具有非常特殊的“双重身份”,既代表国家利益,执行国家制定的会计法律、法规,又要维护所在企、事业单位的经济利益,执行单位领导的决定和决策,在此体制下的会计人员进行的会计核算与会计监督工作质量,是可想而知的。 目前,社会上的会计信息失真现象主要表现在:一是原始凭证失真、失实,票据作假、伪造原始凭证;二是,单位会计 First, the reform of accounting management system is the key to effective management accounting information distortion Accounting management system refers to: according to the overall requirements of the economic system of a certain range of accounting matters to organize and manage the ways and means of the specific institutional arrangements made. Under the current accounting management system in our country, accountants have very special “dual identities” in enterprises and public institutions, which not only represent the national interests, implement the accounting laws and regulations formulated by the state, but also safeguard the economic interests of the enterprises and public institutions , The decision of the executive leadership and decision-making, accounting system in this system of accounting and accounting supervision of the quality of the work, can be imagined. At present, the distortion of accounting information in the society mainly manifests itself in the following aspects: First, the original certificate is distorted, inaccurate, the counterfeit paperwork and the forged original document; the second is that the unit accounting