当前,在贯彻执行《会计法》过程中,仍存在许多问题,如会计报表反映不实,失去了会计应有的监督和反映的作用。笔者谨就会计报表反映失真的原因及对策,谈一下自己粗浅的看法。 会计报表的要求是“内容完整、数字准确、字迹清晰、反映真实。但近年来,由于某些因素的影响,企业会计报表失真的情况十分严重,由此而给经济造成的危害不胜枚举,有关专家也呼吁:“会计信息失真的问题已经到了必须整顿的时候了。” At present, there are still many problems in the implementation of the “Accounting Law”, such as the false accounting reports, and the loss of the due supervision and reflection of accounting. I would like to report on the accounting statements reflect the causes of distortion and countermeasures, talk about their superficial view. The requirements of accounting statements are “the contents are complete, the figures are accurate, the writing is clear and the facts are true, but in recent years, due to the influence of some factors, the distortion of corporate accounting statements is very serious and the harm caused to the economy is numerous. Experts also called for: ”The problem of distortion of accounting information has come to rectify the time has come. "