企业会计信息失真问题探讨

摘要

在企业会计核算中，会计信息是通过企业经济业务活动反映出来的。会计信息是企业领导层和管理层判断企业经营情况、进行信息决策的基础。本文结合我国企业的实际情况，介绍造成企业会计信息失真的原因，主要有业绩与利益因素、企业产权和制度缺乏人本管理、企业会计制度法规不健全等，应建立健全产权管理和监督系统、坚持企业内部会计管理体制的改革、建立健全的会计监督体系、加强会计人员的业务素质，以解决企业会计信息失真的问题。%In the enterprise accounting,accounting inf ormation is reflected through the enterprise economic activities.Accounting information is the basis for the enterprise leadership and management to judge the business situation and carry out information decision.Combining with the actual situation of the enterprises in our country,the causing reasons of distortion of accounting information,performance and interest factors,the property rights of enterprises and institutions lack person this management,enterprise accounting system and regulations are not perfect,should establish and improve property management and supervision system,adhere to the reform of the enterprise 's internal accounting management system,establish a sound system of accounting supervision,strengthen the professional quality of accounting personnel, in order to solve the problem of distortion of accounting information.