提高会计信息真实性的对策研究

本文针对目前影响会计信息真实性的主要因素，研究提高会计信息真实性的对策．影响会计信息真实性的主要因素有：会计信息本身的客观因素；考核企业、行业干部政绩、业绩机制不完善；会计人员和注册会计师的主观因素；监督机制不健全．其中，第一个因素造成会计信息的相对不真实，后三个因素造成会计信息的绝对失真．相应地有四个方面的对策：一是减少会计信息本身对会计信息的消极影响；二是完善对企业（行业、地区）干部政绩、业绩的考核机制；三是实行会计信息商品化、社会化；四是加强会计法规建设，建立健全社会监督体系

Study Countermeasure to Improve Quality of Accounting Information

The article discuss the conditional factor of quality for accounting information and study countermeasure to unprove quality of accounting in formation.The conditional factor:Influence of accounting message;Mechamism to check on cadres is imperfect,accounting personnel and registered accountant,mechanism to supervise is imperfect.The countermeasure:One,reduce negative influence of accounting message itself,Two,perfect mechanism to check on cadres;Three carry out commoditize and societize of accounting information;Four strengthen construction of laws and regulations of accounting.