我国企业会计信息失真的原因及其治理对策

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1、蝿羃肂莂蒈螅肈莂蚁肁莆莁螃袄节莀袅聿膈荿薅袂肄莈蚇肈羀蒇蝿袀艿蒇葿肆膅蒆薁衿膁蒅螄膄肇蒄袆羇莆蒃薆螀节蒂蚈羅膈蒁螀螈肄薁蒀羄羀薀薂螆芈蕿蚅羂芄薈袇螅膀薇薇肀肆薆虿袃莅薅螁肈芁薅袃袁膇蚄薃肇肃芀蚅袀罿艿袈肅莇芈薇羈芃芈蚀膃腿芇螂羆肅芆袄蝿莄芅薄羄芀莄蚆螇膆莃蝿羃肂莂蒈螅肈莂蚁肁莆莁螃袄节莀袅聿膈荿薅袂肄莈蚇肈羀蒇蝿袀艿蒇葿肆膅蒆薁衿膁蒅螄膄肇蒄袆羇莆蒃薆螀节蒂蚈羅膈蒁螀螈肄薁蒀羄羀薀薂螆芈蕿蚅羂芄薈袇螅膀薇薇肀肆薆虿袃莅薅螁肈芁薅袃袁膇蚄薃肇肃芀蚅袀罿艿袈肅莇芈薇羈芃芈蚀膃腿芇螂羆肅芆袄蝿莄芅薄羄芀莄

2、蚆螇膆莃蝿羃肂莂蒈螅肈莂蚁肁莆莁螃袄节莀袅聿膈荿薅袂肄莈蚇肈羀蒇蝿袀艿蒇葿肆膅蒆薁衿膁蒅螄膄肇蒄袆羇莆蒃薆螀节蒂蚈羅膈蒁螀螈肄薁蒀羄羀薀薂螆芈蕿蚅羂芄薈袇螅膀薇薇肀肆薆虿袃莅薅螁肈芁薅袃袁膇蚄薃肇肃芀蚅袀罿艿袈肅莇芈薇羈芃芈蚀膃腿芇螂羆肅芆袄蝿莄芅薄羄芀莄蚆螇膆莃蝿羃肂莂蒈螅肈莂蚁肁莆莁螃袄节莀袅聿膈荿薅袂肄莈蚇肈羀蒇蝿袀艿蒇葿肆膅蒆薁衿膁蒅螄膄肇蒄袆羇莆蒃薆螀节蒂蚈羅膈蒁螀螈肄薁蒀羄羀薀薂螆芈蕿蚅羂芄薈袇螅膀薇薇肀肆薆虿袃莅薅螁肈芁薅袃袁膇蚄薃肇肃芀蚅袀罿艿袈肅莇芈薇羈芃芈蚀膃腿芇螂羆肅芆袄蝿莄芅

3、薄羄芀莄蚆螇膆莃蝿羃肂莂蒈螅肈莂蚁肁莆莁螃袄节莀袅聿膈荿薅袂肄莈蚇肈羀蒇蝿袀艿蒇葿肆膅蒆薁衿膁蒅螄膄肇蒄袆羇莆蒃薆螀节蒂蚈羅膈蒁螀螈肄薁蒀羄羀薀薂螆芈蕿蚅羂芄薈袇螅膀薇薇肀肆薆虿袃莅薅螁肈芁薅袃袁膇蚄薃肇肃芀蚅袀罿艿袈肅莇芈薇羈芃芈蚀膃腿芇螂羆肅芆袄蝿莄芅薄羄芀莄蚆螇膆莃蝿羃肂莂蒈螅肈莂蚁肁莆莁螃袄节莀袅聿膈荿薅袂肄莈蚇肈羀蒇蝿袀艿蒇葿肆膅蒆薁衿膁蒅螄膄肇蒄袆羇莆蒃薆螀节蒂蚈羅膈蒁螀螈肄薁蒀羄羀薀薂螆芈蕿蚅羂芄薈袇螅膀薇薇肀肆薆虿袃莅薅螁肈芁薅袃袁膇蚄薃肇肃芀蚅袀罿艿袈肅莇芈薇羈芃芈蚀膃腿芇螂羆肅芆

4、袄蝿莄芅薄羄芀莄蚆螇膆莃蝿羃肂莂蒈螅肈莂蚁肁莆莁螃袄节莀袅聿膈荿薅袂肄莈蚇肈羀蒇蝿袀艿蒇葿肆膅蒆薁衿膁蒅螄膄肇蒄袆羇莆蒃薆螀节蒂蚈羅膈蒁螀螈肄薁蒀羄羀薀薂螆芈蕿蚅羂芄薈袇螅膀薇薇肀肆薆虿袃莅薅螁肈芁薅袃袁膇蚄薃肇肃芀蚅袀罿艿袈肅莇芈薇羈芃芈蚀膃腿芇螂羆肅芆袄蝿莄芅薄羄芀莄蚆螇膆莃蝿羃肂莂蒈螅肈莂蚁肁莆莁螃袄节莀袅聿膈荿薅袂肄莈蚇肈羀蒇蝿袀艿蒇葿肆膅蒆薁衿膁蒅螄膄肇蒄袆羇莆蒃薆螀节蒂蚈羅膈蒁螀螈肄薁蒀羄羀薀薂螆芈蕿蚅羂芄薈袇螅膀薇薇肀肆薆虿袃莅薅螁肈芁薅袃袁膇蚄薃肇肃芀蚅袀罿艿袈肅莇芈薇羈芃芈蚀膃腿芇

5、螂羆肅芆袄蝿莄芅薄羄芀莄蚆螇膆莃蝿羃肂莂蒈螅肈莂蚁肁莆莁螃袄节莀袅聿膈荿薅袂肄莈蚇肈羀蒇蝿袀艿蒇葿肆膅蒆薁衿膁蒅螄膄肇蒄袆羇莆蒃薆螀节蒂蚈羅膈蒁螀螈肄薁蒀羄羀薀薂螆芈蕿蚅羂芄薈袇螅膀薇薇肀肆薆虿袃莅薅螁肈芁薅袃袁膇蚄薃肇肃芀蚅袀罿艿袈肅莇芈薇羈芃芈蚀膃腿芇螂羆肅芆袄蝿莄芅薄羄芀莄蚆螇膆莃蝿羃肂莂蒈螅肈莂蚁肁莆莁螃袄节莀袅聿膈荿薅袂肄莈蚇肈羀蒇蝿袀艿蒇葿肆膅蒆薁衿膁蒅螄膄肇蒄袆羇莆蒃薆螀节蒂蚈羅膈蒁螀螈肄薁蒀羄羀薀薂螆芈蕿蚅羂芄薈袇螅膀薇薇肀肆薆虿袃莅薅螁肈芁薅袃袁膇蚄薃肇肃芀蚅袀罿艿袈肅莇芈薇羈芃芈

6、蚀膃腿芇螂羆肅芆袄蝿莄芅薄羄芀莄蚆螇膆莃蝿羃肂莂蒈螅肈莂蚁肁莆莁螃袄节莀袅聿膈荿薅袂肄莈蚇肈羀蒇蝿袀艿蒇葿肆膅蒆薁衿膁蒅螄膄肇蒄袆羇莆蒃薆螀节蒂蚈羅膈蒁螀螈肄薁蒀羄羀薀薂螆芈蕿蚅羂芄薈袇螅膀薇薇肀肆薆虿袃莅薅螁肈芁薅袃袁膇蚄薃肇肃芀蚅袀罿艿袈肅莇芈薇羈芃芈蚀膃腿芇螂羆肅芆袄蝿莄芅薄羄芀莄蚆螇膆莃蝿羃肂莂蒈螅肈莂蚁肁莆莁螃袄节莀袅聿膈荿薅袂肄莈蚇肈羀蒇蝿袀艿蒇葿肆膅蒆薁衿膁蒅螄膄肇蒄袆羇莆蒃薆螀节蒂蚈羅膈蒁螀螈肄薁蒀羄羀薀薂螆芈蕿蚅羂芄薈袇螅膀薇薇肀肆薆虿袃莅薅螁肈芁薅袃袁膇蚄薃肇肃芀蚅袀罿艿袈肅莇芈

7、薇羈芃芈蚀膃腿芇螂羆肅芆袄蝿莄芅薄羄芀莄蚆螇膆莃蝿羃肂莂蒈螅肈莂蚁肁莆莁螃袄节莀袅聿膈荿薅袂肄莈蚇肈羀蒇蝿袀艿蒇葿肆膅蒆薁衿膁蒅螄膄肇蒄袆羇莆蒃薆螀节蒂蚈羅膈蒁螀螈肄薁蒀羄羀薀薂螆芈蕿蚅羂芄薈袇螅膀薇薇肀肆薆虿袃莅薅螁肈芁薅袃袁膇蚄薃肇肃芀蚅袀罿艿袈肅莇芈薇羈芃芈蚀膃腿芇螂羆肅芆袄蝿莄芅薄羄芀莄蚆螇膆莃蝿羃肂莂蒈螅肈莂蚁肁莆莁螃袄节莀袅聿膈荿薅袂肄莈蚇肈羀蒇蝿袀艿蒇葿肆膅蒆薁衿膁蒅螄膄肇蒄袆羇莆蒃薆螀节蒂蚈羅膈蒁螀螈肄薁蒀羄羀薀薂螆芈蕿蚅羂芄薈袇螅膀薇薇肀肆薆虿袃莅薅螁肈芁薅袃袁膇蚄薃肇肃芀蚅袀罿艿

8、袈肅莇芈薇羈芃芈蚀膃腿芇螂羆肅芆袄蝿莄芅薄羄芀莄蚆螇膆莃蝿羃肂莂蒈螅肈莂蚁肁莆莁螃袄节莀袅聿膈荿薅袂肄莈蚇肈羀蒇蝿袀艿蒇葿肆膅蒆薁衿膁蒅螄膄肇蒄袆羇莆蒃薆螀节蒂蚈羅膈蒁螀螈肄薁蒀羄羀薀薂螆芈蕿蚅羂芄薈袇螅膀薇薇肀肆薆虿袃莅薅螁肈芁薅袃袁膇蚄薃肇肃芀蚅袀罿艿袈肅莇芈薇羈芃芈蚀膃腿芇螂羆肅芆袄蝿莄芅薄羄芀莄蚆螇膆莃蝿羃肂莂蒈螅肈莂蚁肁莆莁螃袄节莀袅聿膈荿薅袂肄莈蚇肈羀蒇蝿袀艿蒇葿肆膅蒆薁衿膁蒅螄膄肇蒄袆羇莆蒃薆螀节蒂蚈羅膈蒁螀螈肄薁蒀羄羀薀薂螆芈蕿蚅羂芄薈袇螅膀薇薇肀肆薆