农机企业会计信息失真的原因及对策

本文对农机企业财务管理中会计信息失真的原因进行了分析,指出经营者违规干预、会计制度在适应改革开放大环境变化方面尚需不断完善、对财务人员的监督和职业道德教育尚需强化、会计信息失真成本低等是造成财务信息失真的主要原因。并针对这些问题提出了相应对策,对实施农机企业财务会计改革、预防农机企业会计信息失真有一定参考价值。

The Distortion Cause of the Accounting Importation in Farm Machinery Enterprise and the Countermeasure to It

The analysis reveals that the distortion cause of the accounting information arises from that the managers violate and interfere with the accounting rules and regulations, the accounting rules cannot keep pace with the change of gigantic circumstances of the social and economical reformation and open-up movement, the personnel engaged in financial. Affairs are lack of professional moral education, the supervisory system to the financial affairs has not yet been perfected and the cost of accounting information distortion is low and so on, The author advanced corresponding countermeasures to the above mentioned problems in this paper witch will be all to nothing for the reformation of the financial accounting affairs in the farm machinery enterprise and the prevention of the distortion of accounting information.