Causes of accounting information distortions and countermeasures
Lin Zhong · Journal of Minxi Vocational and Technical College · 2006
Accountancy′s information is comprehensive to reflect unit′s certain management activities and management result during a period,which plays important functions in the aspects of improving micro management and macrocontrol.Now accountancy′s information distortions are serious not only because our country is in such a period when the economic systems are turning a track,but also because modern business enterprise systems aren′t yet really established and accountancy′s legal systems are still not sound,etc.Facing the current situation,performance,harms and causes of accountancy′s information distortions,this article puts forward some suggestions on such aspects as improving the corporate government structure,improving accounting systems,strengthening accountancy laws construction,enhancing direct management and improving accountants′ quality etc.